PENGARUH KUALITAS PENGUNGKAPAN SUSTAINABILITY DAN KUALITAS LABA TERHADAP RISIKO INVESTASI DAN DAMPAKNYA TERHADAP MARKET VALUE ADDED (MVA) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

RAHAYU, RETNO PUJI (2023) PENGARUH KUALITAS PENGUNGKAPAN SUSTAINABILITY DAN KUALITAS LABA TERHADAP RISIKO INVESTASI DAN DAMPAKNYA TERHADAP MARKET VALUE ADDED (MVA) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the quality of sustainability disclosure and the quality of risk earnings on investment and its impact on market value added (MVA) in manufacturing companies listed on the Indonesia Stock Exchange. The research design used is causal research with a population of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. This research uses the slovin method with a total sample of 69 which are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2021 and uses software E -Views version 12. The results of the study obtained partially (1) the quality of sustainability disclosure has a significant positive effect on investment risk, (2) earnings quality shows a negative effect on investment risk, (3) investment risk shows a negative and significant effect on Market Added Value (MVA) ) , (4) the quality of sustainability disclosure has a significant positive effect on Market Value Added (MVA), (5) earnings quality has no effect on Market Value Added (MVA), (6) The quality of sustainability disclosure has a strong direct effect on Market Value Added ( MVA), investment risk does not mediate, and (7) earnings quality has no significant direct effect on Market Value Added (MVA), risk does not mediate the effect of earnings quality on Market Value Added (MVA). Keywords: Quality of Sustainability Disclosure, Profit Quality, Investment Risk and Market Value Added (MVA) Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pengungkapan sustainability dan kualitas laba terhadap risiko investasi dan dampaknya terhadap market value added (MVA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Desain penelitian yang digunakan adalah penelitian kausal dengan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Penelitian ini menggunakan metode slovin dengan jumlah sampel sebanyak 69 yang merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021 dan menggunakan software E-views versi 12. Hasil dari penelitian yang diperoleh secara parsial (1) kualitas pengungkapan sustainability berpengaruh positif signifikan terhadap risiko investasi, (2) kualitas laba menunjukkan memiliki pengaruh negatif terhadap risiko investasi, (3) risiko investasi menunjukkan memiliki pengaruh negatif dan signifikan terhadap Market Value Added (MVA), (4) kualitas pengungkapan sustainability berpengaruh positif signifikan terhadap Market Value Added (MVA), (5) kualitas laba tidak memiliki pengaruh terhadap Market Value Added (MVA), (6) Kualitas pengungkapan sustainability memiliki pengaruh langsung yang kuat terhadap ke Market Value Added (MVA), risiko investasi tidak memediasi, dan (7) Kualitas laba tidak signifikan berpengaruh langsung terhadap Market Value Added (MVA), risiko tidak memediasi pengaruh kualitas laba terhadap Market Value Added (MVA). Kata Kunci : Kualitas Pengungkapan Sustainability, Kualitas Laba, Risiko Investasi dan Market Value Added (MVA)

Item Type: Thesis (S2)
Call Number CD: CD/555. 23 009
Call Number: TA/55/23/028
NIM/NIDN Creators: 55520120024
Uncontrolled Keywords: Kualitas Pengungkapan Sustainability, Kualitas Laba, Risiko Investasi dan Market Value Added (MVA)
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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MILA RISKA
Date Deposited: 26 May 2023 08:54
Last Modified: 26 May 2023 08:54
URI: http://repository.mercubuana.ac.id/id/eprint/77272

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