FAYZA, NOVI (2025) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, PROFITABILITAS, DAN LEVERAGE TERHADAP PRICE TO BOOK VALUE (Studi Empiris Pada Perusahaan Sektor Batu Bara dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 -2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of the Sustainability Report Disclosure Index (SRDI), Return on Assets (ROA), and Debt to Equity Ratio (DER) on firm value, which is measured by Price to Book Value (PBV), in coal mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. This research adopts a quantitative approach using panel data regression analysis with the Random Effect Model and the assistance of EViews 13 software. The sample consists of 9 companies selected through purposive sampling based on specific criteria. The results show that both simultaneously and partially, SRDI, ROA, and DER have no significant effect on PBV. These findings indicate that during the research period, sustainability disclosure, profitability, and leverage were not the main factors influencing firm value in the coal mining sector. This study is expected to serve as a reference for companies and investors in understanding the factors affecting firm value and to contribute to future research in the field of corporate finance. Keywords: Sustainability Report, profitability, leverage, firm value, coal mining Sector, Indonesia stock exchange Penelitian ini bertujuan untuk menganalisis pengaruh Sustainability Report Disclosure Index (SRDI), Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap nilai perusahaan yang diukur dengan Price to Book Value (PBV) pada perusahaan sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel melalui pendekatan Random Effect Model dengan bantuan software EViews 13. Sampel penelitian terdiri dari 9 perusahaan yang dipilih berdasarkan metode purposive sampling dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa secara simultan maupun parsial, variabel SRDI, ROA, dan DER tidak berpengaruh signifikan terhadap PBV. Temuan ini menunjukkan bahwa selama periode penelitian, pengungkapan keberlanjutan, profitabilitas, dan leverage belum menjadi faktor utama yang memengaruhi nilai perusahaan di sektor pertambangan batubara. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dan investor dalam memahami faktor-faktor yang memengaruhi nilai perusahaan serta memberikan kontribusi bagi penelitian selanjutnya dalam pengembangan kajian di bidang keuangan perusahaan. Kata kunci : Sustainability Report, profitabilitas, leverage, nilai perusahaan, sektor pertambangan batu bara, bursa efek indonesia.
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