Pengaruh kualitas laporan keberlanjutan, jumlah direksi, ukuran perusahaan dan earning performance terhadap kepercayaan investor pada perusahaan transportasi dan logistik yang terdaftar di bursa efek indonesia periode 2020 - 2024
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Cicely Delifina Harahap
Kata Kunci : Board Size ;Earning Performance; Firm Size; Investor Trust ; Sustainability Report Quality
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002308007_Halaman-Judul.pdf | ||
| 2. | 2026_SK_SAK_023002308007_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002308007_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2026_SK_SAK_023002308007_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002308007_Lembar-Pengesahan.pdf | ||
| 6. | 2026_SK_SAK_023002308007_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002308007_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002308007_Bab-1.pdf | 11 | |
| 9. | 2026_SK_SAK_023002308007_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002308007_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002308007_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002308007_Bab-5.pdf | ||
| 13. | 2026_SK_SAK_023002308007_Daftar-Pustaka.pdf | 6 | |
| 14. | 2026_SK_SAK_023002308007_Lampiran.pdf |
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P Penelitian ini dilakukan untuk menguji pengaruh kualitas laporan keberlanjutan, jumlah direksi, ukuran perusahaan, earning performance terhadap kepercayaan investor pada perusahaan disektor transportasi dan logistik selama periode 2020 – 2024. data yang digunakan merupakan data yang diperoleh dari 37 perusahaan transportasi dan logistik yang terdaftar di bursa efek indonesia (bei) dengan total observasi 115. teknik analisis yang diterapkan dalam penelitian ini adalah regresi data panel. hasil pengujian hipotesis menunjukkan bahwa kualitas laporan keberlanjutan tidak berpengaruh terhadap kepercayaan investor, jumlah direksi berpengaruh positif terhadap kepercayaan investor. ukuran perusahaan berpengaruh negatif terhadap kepercayaan investor. earning performance berpengaruh positif terhadap kepercayaan investor. penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang akuntansi serta menjadi bahan pertimbangan bagi perusahaan dan pihak terkait dalam pengambilan keputusan di masa mendatang.
T This study aims to empirically examine the influence of sustainability report quality, board size firm size, and stock performance on investor trust in transportation and logistics companies during the 2020–2024 period. the research utilizes secondary data derived from 37 transportation and logistics companies listed on the indonesia stock exchange (idx), comprising a total of 115 observations. the analytical method employed is panel data regression analysis. the findings of the hypothesis testing reveal that sustainability report quality does not have a influence on investor confidence, whereas board size exhibits a positive influence on investor confidence. furthermore, firm size is found to have a negative influence on investor confidence, while earning performance demonstrates a positive influence on investor confidence. this study is anticipated to contribute to the extant literature in the field of accounting and provide valuable insights for corporations and relevant stakeholders in strategic decision-making processes