Praditasari, Kezia (2026) PENGARUH PENGUNGKAPAN DIMENSI EKONOMI, SOSIAL, DAN LINGKUNGAN DALAM SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ( Studi Empiris Pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2021 – 2024 ). Skripsi thesis, Universitas BPD.
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Abstract
This study examines the effect of sustainability report dimensions on firm value, with profitability as a moderating variable and firm size as a control variable. Using a quantitative approach, secondary data were obtained from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange during 2021 2024. The sample consists of 180 firm-year observations selected through purposive sampling. Data were analyzed using multiple linear regression and moderated regression analysis. The results indicate that the economic and environmental dimensions significantly affect firm value, while the social dimension has no significant effect. Profitability moderates the relationship between the environmental dimension and firm value but does not moderate the economic and social dimensions. Firm size has a positive and significant effect on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini menganalisis pengaruh pengungkapan dimensi sustainability report terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi dan firm size sebagai variabel kontrol. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sampel terdiri dari 180 observasi yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan regresi linear berganda dan moderated regression analysis. Hasil penelitian menunjukkan bahwa dimensi ekonomi dan lingkungan berpengaruh signifikan terhadap nilai perusahaan, sedangkan dimensi sosial tidak berpengaruh. Profitabilitas memoderasi pengaruh dimensi lingkungan, namun tidak memoderasi dimensi ekonomi dan sosial. Firm size berpengaruh positif terhadap nilai perusahaan. |
| Uncontrolled Keywords: | Sustainability Report, Dimensi Ekonomi, Dimensi Sosial, Dimensi Lingkungan, Nilai Perusahaan, Profitabilitas |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 19 Mar 2026 11:36 |
| Last Modified: | 19 Mar 2026 11:36 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3145 |
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