PENGARUH SUSTAINABLE FINANCE, INTELLECTUAL CAPITAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perbankan yang Terdaftar di BEI Tahun 2018-2022)

SASKIA, INDRIANI (2024) PENGARUH SUSTAINABLE FINANCE, INTELLECTUAL CAPITAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perbankan yang Terdaftar di BEI Tahun 2018-2022). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh signifikansi sustainable finance, intellectual capital, dan investment opportunity set terhadap financial performance perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel penelitian ini berjumlah 147 data perusahaan perbankan yang diperoleh melalui metode purposive sampling. Variabel sustainable finance diukur menggunakan indeks pengungkapan berkelanjutan (GRI 2016), intellectual capital diukur dengan model Value Added Intellectual Capital, investment opportunity set diukur dengan rasio Capital Expenditure (CAPEX) terhadap total aset, dan financial performance diukur dengan Return on Assets (ROA). Teknik pengumpulan data pada penelitian ini file research dan studi kepustakaan. Teknik analisis data yang di gunakan dalam penelitian ini adalah analisis linear berganda, pengujian hipotesis dilakukan menggunakan uji f-statistik dan uji t-statistik. Berdasarkan hasil pengujian hipotesis pertama ditemukan bahwa Sustainable Finance tidak berpengaruh signifikan pada Financial Performance yang dimiliki perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian hipotesis kedua ditemukan bahwa Intellectual capital berpengaruh positif dan signfiikan terhadap financial performance yang dimiliki perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian hipotesis ketiga ditemukan bahwa Investment opportunity set (IOS) berpengaruh positif dan signifikan terhadap financial performance yang dimiliki perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. This research aims to test and analyze the significant influence of sustainable finance, intellectual capital, and investment opportunity set on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period of 2018-2022. The sample for this research consists of 147 banking company data points obtained through the purposive sampling method. The variable of sustainable finance is measured using the sustainable disclosure index (GRI 2016), intellectual capital is measured with the Value Added Intellectual Capital model, the investment opportunity set is measured by the Capital Expenditure (CAPEX) to total assets ratio, and financial performance is measured by Return on Assets. (ROA). The data collection techniques in this research are file research and literature study. The data analysis technique used in this research is multiple linear analysis with hypothesis testing conducted using the f-statistic and the t-statistic. Based on the results of the first hypothesis test, it was found that sustainable finance does not have a significant impact on the financial performance of banking companies listed on the Indonesia Stock Exchange. The results of the second hypothesis test revealed that intellectual capital has a positive and significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. The results of the third hypothesis test indicated that the investment opportunity set (IOS) has a positive and significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55522110002
Uncontrolled Keywords: Financial Performance; Sustainable Finance; Intellectual Capital; Investment Opportunity Set Financial Performance; Sustainable Finance; Intellectual Capital; Investment Opportunity Set
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: SUTRA DEWANGGA
Date Deposited: 11 Feb 2025 06:47
Last Modified: 11 Feb 2025 06:47
URI: http://repository.mercubuana.ac.id/id/eprint/94108

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