PENGARUH KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL (Studi kasus INDEX SRI-KEHATI yang terdaftar di Bursa Efek Indonesia periode 2018-2022)

MAISYA, SITI FADIRA ARUM (2025) PENGARUH KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL (Studi kasus INDEX SRI-KEHATI yang terdaftar di Bursa Efek Indonesia periode 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove the effect of disclosure sustainability reports, leverage and profitability on firm value which is moderated by institutional ownership. This research uses the SRI-KEHATI INDEX sample which is listed on the Indonesia Stock Exchange for the 2018-2022 period. This research sample consists of 17 companies with a total of 85 observation data. The classical assumption test with logistic regression analysis was conducted using SPSS 25 software to test the research sample. This research obtained results indicating that the sustainability report does not have a positive effect on the firm value, while leverage and profitability have a positive effect on firm value. Institutional ownership is also tested as a moderating variable. The results finding indicate that institutional ownership is unable to moderate the relationship between sustainability reports and leverage on firm value. However, institutional ownership is able to moderate the relationship between profitability and firm value. Keywords: Disclosure Sustainability reports, Leverage, Profitability, Firm Value, Institutional Ownership Penelitian ini bertujuan untuk membuktikan pengaruh pengungkapan sustainability report, leverage dan profitabilitas terhadap nilai perusahaan yang dimoderasi oleh kepemilikan institusional. Penelitian ini menggunakan sampel SRI-KEHATI INDEX yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel penelitian ini terdiri dari 15 Perusahaan dengan total 75 data observasi. Uji asumsi klasik dengan analisis regresi logistik menggunakan software SPSS 25 dilakukan untuk menguji sampel penelitian ini. Penelitian ini memperoleh hasil bahwa sustainability report tidak berpengaruh positif terhadap nilai perusahaan sementara leverage dan profitabilitas berpengaruh positif terhadap nilai perusahaan. Kepemilikan institusional juga diuji sebagai variabel moderasi. Hasil menunjukkan bahwa kepemilikan institusional tidak mampu memoderasi hubungan antara sustainability report dan leverage terhadap nilai perusahaan. Namun kepemilikan institusional mampu memoderasi hubungan profitabilitas terhadap nilai perusahaan. Kata Kunci: Pengungkapan Sustainability report, Leverage, Profitabilitas, Nilai perusahaan, Kepemilikan Institusional.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 113
NIM/NIDN Creators: 43221010086
Uncontrolled Keywords: Pengungkapan Sustainability report, Leverage, Profitabilitas, Nilai perusahaan, Kepemilikan Institusional.
Subjects: 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 > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.041 Individual Proprietorships/Kepemilikan Perorangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 22 May 2025 08:59
Last Modified: 22 May 2025 08:59
URI: http://repository.mercubuana.ac.id/id/eprint/95582

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