ROSELINE, AGATHA FRISCA (2025) ANALISIS KOMPARASI PENGUNGKAPAN SUSTAINABILITY REPORT, INVESTMENT OPPORTUNITY SET, DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia dan Malaysia Periode 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to see and analyze the impact generated by sustainability report disclosure on firm value. The population in this study were all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the period 2021-2023. The sampling technique in this study was purposive sampling technique by determining several sampling criteria, so that 60 Indonesian companies and 51 Malaysian companies were sampled in this study. The data analysis technique used in this study is using Multiple Linear Regression. The results of this research are that there are differences in sustainability report disclosure, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in firm value and investment opportunity set in Indonesia and Malaysia. Sustainbaility Report Disclosure has no effect on firm value in both Indonesia and Malaysia. Meanwhile, Invesment Opportunity Set has negative inffluence on firm value only in Malaysia and Intellectual Capital has negative inffluence on firm value only in Indonesia. Keywords: Sustainability Report Disclosure, Investment Opportunity Set, Intellectual Capital, Firm Value Penelitian ini bertujuan untuk melihat serta menganalisis dampak yang dihasilkan oleh pengungkapan sustainability report, investment opportunity set, dan intellectual capital terhadap nilai perusahaan. Populasi pada penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dan Malaysia periode 2021-2023. Teknik pengambilan sampel pada penelitian ini adalah teknik purposive sampling dengan menentukan beberapa kriteria pengambilan sampel, sehingga didapat 60 perusahaan Indonesia dan 51 perusahaan Malaysia yang dijadikan sampel pada penelitian ini. Teknik analisis data yang digunakan penelitian ini adalah menggunakan Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan dalam pengungkapan sustainability report dan intellectual capital di Indonesia dan Malaysia. Sementara itu, tidak terdapat perbedaan pada nilai perusahaan dan investment opportunity set di Indonesia dan Malaysia. Pengungkapan sustainability report tidak berpengaruh terhadap nilai perusahaanbaik di Inonesia dan Malaysia. Sedangkan, Investment opportunity set berpengaruh negatif terhadap nilai perusahaan hanya di Malaysia dan intellectual capital berpengaruh negatif terhadap nilai perusahaan hanya di Indonesia. Kata Kunci: Pengungkapan Sustainability Report, Investment Opportunity Set, Intellectual Capital, Nilai Perusahaan
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