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Pengaruh sustainability reporting terhadap nilai perusahaan dengan investment opportunity set (ios), struktur kepemilikan (kepemilikan manajerial dan kepemilikan institusional) sebagai variabel moderasi


Oleh : Millati Azka

Info Katalog

Nomor Panggil : 2018_TA_AK_023140083

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Virna Sulfitri

Subyek : Sustainable accounting;Influence of sustainability reporting on company value

Kata Kunci : sustainability reporting, firm value, invesstment opportunity set,institusional ownership


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023140083_Halaman-judul.pdf 603.98
2. 2018_TA_AK_023140083_Bab-1.pdf 646.16
3. 2018_TA_AK_023140083_Bab-2.pdf 893.45
4. 2018_TA_AK_023140083_Bab-3.pdf 930.87
5. 2018_TA_AK_023140083_Bab-4.pdf 1484.47
6. 2018_TA_AK_023140083_Bab-5.pdf 546.5
7. 2018_TA_AK_023140083_Daftar-Pustaka.pdf 559.82
8. 2018_TA_AK_023140083_Lampiran.pdf 2563.08

P Penelitian ini bertujuan untuk mengetahui pengaruh sustainability reporting terhadap nilai perusahaan dengan investment opportunity set, kepemilikan manajerial dan kepemilikan institusional sebagai variabel pemoderasi,Pemilihan sampel dilakukan dengan purposive sampling, yang menjadi sampel sebanyak 34 perusahaan untuk data tahun 2014-2016. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan SPSS.Hasil penelitian ini menunjukan bahwa sustainability reporting berpengaruh negatif terhadap nilai perusahaan, set kesempatan investasi tidak memoderasi pengaruh sustainability reporting terhadap nilai perusahaan, kepemilikan institusional tidak memoderasi pengaruh sustainability reportingterhadap nilai perusahaan dan kepemilikan manajemen memoderasi pengaruh sustainability repotying terhadap nilai perusahaan.

T This research aims to determine the effect of Sustainability reporting on Firm Value with Investment Opportunity Set and Prifitability as moderating variables.The sample used in this research was companies listed in Indonesia. Stok Exchange and publish sustainability reports in 2014-2015 which were 34 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability reporting. Guidelines of Global Reporting Initiatives (GRI). The dependent variable was the Firm Value ad measured by the ratio of Tobin’s q . While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio and ownership managerial was proxied by percentage of direction’s share ownership/Total circular share, institusional ownership was proxied by Institusion percentage/total circular share.The result of this research show that sustainability reporting has a significant negative effect on firm value, investment opportunity set is not able to increase the influence negatively in relation between sustainability reporting and firm value, institusional ownership is not able to increase the influence in relation between sustainability reporting and firm value and manajgerial ownership is able to increase influence positively in relation between sustainability reporting and firm value.

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