PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, PEGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Property dan real estate Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)

PUTRI, NABILA DYAH FINANDA PRANATA (2024) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, PEGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Property dan real estate Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was conducted with the aim of examining the effect of independent commissioners, audit committees, sustainability reports and leverage on firm value. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Sampling was carried out using purposive sampling method with several predetermined criteria. The total sample used in the study was 29 companies. The type of research used is quantitative research with secondary data sources taken from the company's financial statements and annual reports published by the company on the website www.idx.co.id. The analysis method in the study used multiple linear regression analysis with the SPSS Version 29 program. The results of this study indicate that Sustainability Report (X3) has a significant positive effect on firm value, Independent Commissioner (X1) has a significant negative effect on firm value, while Audit Committee (X2) and Leverage (X4) have no significant effect on firm value. Keywords: Independent Commissioner, Audit Committee, Sustainability Report and Leverage Penelitian ini dilakukan dengan tujuan untuk mengkaji pengaruh komisaris independen, komite audit, pengungkapan sustainability report dan leverage terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dengan beberapa kriteria yang telah ditentukan. Total sampel yang digunakan dalam penelitian adalah 29 perusahaan. Jenis penelitian yang yang digunakan ialah penelitian kuantitatif dengan sumber data sekunder yang diambil dari laporan keuangan serta laporan tahunan perusahaan yang dipublikasikan oleh perusahaan pada website www.idx.co.id. Metode analisis pada penelitian menggunakan analisis regresi linier berganda dengan program SPSS Versi 29. Hasil penelitian ini menunjukkan bahwa Sustainability Report (X3) berpengaruh positif signifikan terhadap nilai perusahaan, Komisaris Independen (X1) berpengaruh negatif signifikan terhadap nilai perusahaan, sedangkan Komite Audit (X2) dan Leverage (X4) tidak berpengaruh signifikan terhadap nilai perusahaan. Kata kunci: Komisaris Independen, Komite Audit, Sustainability Report dan Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 173
Call Number: SE/32/24/111
NIM/NIDN Creators: 43220110044
Uncontrolled Keywords: Komisaris Independen, Komite Audit, Sustainability Report dan Leverage
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 153 Conscious Mental Process and Intelligence/Intelegensia, Kecerdasan Proses Intelektual dan Mental > 153.4 Thought, Thinking, Reasoning, Intuition, Value, Judgment/Pemikiran, Pertimbangan, Penalaran, Intuisi, Nilai, Pendapat > 153.45 Value/Nilai
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 02 Aug 2024 06:25
Last Modified: 02 Aug 2024 06:25
URI: http://repository.mercubuana.ac.id/id/eprint/90004

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