MAUREN, YULIANA (2025) PENGARUH SUSTAINABILITY REPORT DISCLOSURE, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE MELALUI PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS IDX ESG LEADERS). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study aims to analyze the effect of Sustainability Report Disclosure, Firm Size, and Leverage on Firm Value with Profitability as an intervening variable. The population of this study are companies included in the IDX ESG Leaders index for the period 2020-2023, with a total sample of 14 companies. Sustainability Report Disclosure is proxied by SRDI, Firm Size by Ln (Total Assets), Leverage by DER, Profitability by ROA, and Firm Value is proxied by PBV. The data were analyzed using panel data regression analysis method processed using EViews 12 software. The results found that Firm Size and Leverage have a positive effect on Firm Value, while Sustainability Report Disclosure has no effect on Firm Value. In addition, Sustainability Report Disclosure, Firm Size, and Leverage have a significant positive effect on Profitability. Regarding the mediating variables, the results found that Profitability is able to mediate the effect of Firm Size and Leverage on Firm Value, while Profitability is not able to mediate the effect of Sustainability Report Disclosure on Firm Value.Penelitian ini bertujuan untuk menganalisis pengaruh Sustainability Report Disclosure, Firm Size, dan Leverage terhadap Firm Value dengan Profitabilitas sebagai variabel intervening. Populasi dari penelitian ini adalah perusahaan-perusahaan yang masuk dalam indeks IDX ESG Leaders periode Tahun 2020-2023, dengan jumlah sampel sebanyak 14 perusahaan. Sustainability Report Disclosure diproksikan dengan SRDI, Firm Size dengan Ln (Total Aset), Leverage dengan DER, Profitabilitas dengan ROA, dan Firm Value diproksikan dengan PBV. Data dianalisis menggunakan metode analisis regresi data panel yang diolah menggunakan perangkat lunak EViews 12. Hasil penelitian menemukan bahwa Firm Size dan Leverage berpengaruh positif terhadap Firm Value, sementara itu Sustainability Report Disclosure tidak berpengaruh terhadap Firm Value. Selain itu, Sustainability Report Disclosure, Firm Size, dan Leverage berpengaruh positif signifikan terhadap Profitabilitas. Berkaitan dengan variabel mediasi, hasil penelitian menemukan bahwa Profitabilitas mampu memediasi pengaruh Firm Size dan Leverage terhadap Firm Value, sementara itu Profitabilitas tidak mampu memediasi pengaruh Sustainability Report Disclosure terhadap Firm Value.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55123110054 |
| Uncontrolled Keywords: | Sustainability Report Disclosure, Firm Size, Leverage, Profitability, Firm Value Sustainability Report Disclosure, Firm Size, Leverage, Profitabilitas, Firm Value |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | YOSUA EBENEZER PARDEDE |
| Date Deposited: | 26 Aug 2025 02:49 |
| Last Modified: | 26 Aug 2025 02:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97099 |
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