PUTRI, NATASYA ANINDITA (2025) DAMPAK PENGUNGKAPAN SUSTAINABILITY REPORT DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of disclosure of Sustainability Report and Firm Size on Firm Value, which is moderated by profitability. Using a purposive sampling method, the study obtained 100 observations from 20 state-owned enterprises listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The classical assumption test with multiple linear regression and Moderated Regression Analysis were conducted using SPSS version 23 software to test the research sample. This research obtained result indicating that the sustainability report disclosure does not affect on firm value, while firm size has a positive effect on firm value. Profitability is also tested as a moderating variable. The results indicate that profitability is able to moderate the relationship between the sustainability report disclosure and firm value, but fails to moderate the relationship between firm size and firm value. Keywords: Sustainability Report disclosure, Firm Size, Profitability, Firm Value Penelitian ini bertujuan untuk membuktikan dampak pengungkapan sustainability report dan ukuran perusahaan terhadap nilai perusahaan yang dimoderasi oleh profitabilitas. Melalui pendekatan purposive sampling, penelitian ini memperoleh 100 data observasi dari 20 perusahaan BUMN yang tercatat di Bursa Efek Indonesia (BEI) periode 2019-2023. Uji asumsi klasik dengan analisis regresi linear berganda serta analisis regresi moderasi (MRA) dilaksanakan menggunakan software SPSS versi 23 untuk menguji sampel dalam penelitian ini. Penelitian ini memperoleh hasil bahwa pengungkapan sustainability report tidak berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Profitabilitas juga diuji sebagai variabel moderasi. Hasilnya menunjukkan bahwa profitabilitas mampu memoderasi hubungan antara pengungkapan sustainability report terhadap nilai perusahaan, namun profitabilitas tidak mampu memoderasi hubungan antara ukuran perusahaan terhadap nilai perusahaan. Kata Kunci: pengungkapan Sustainability Report, Ukuran Perusahaan, Profitabilitas, Nilai Perusahaan
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