Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
DOI:
https://doi.org/10.51903/kompak.v17i2.2043Keywords:
Sustainability report, Profitability, Company ValueAbstract
This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique that provides the opportunity to become a sample member with certain criteria. Then the data collection method is through questionnaires and data analysis using SPSS 25 which includes validity, reliability, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of this research show that the Sustainability report variable has a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H1) is accepted. The Profitability variable has no effect on the Company Value of mining companies listed on the Indonesia Stock Exchange in 2019-2023, so (H2) is rejected. The profitability variable is not able to moderate the relationship between sustainability reports and company value.
References
I. A. Ramadhani, “The Influence of Sustainability Report Disclosure on Firm Value with Profitability as Moderation (A Study on High-Profile Go Public Companies which Published Sustainability Report in 2009-2012),” J. Ilm. Mhs. FEB Univ. Brawijaya, vol. Vol. 4 No., p. pp : 1-20, 2015.
N. Puspita and J. Jasman, “Pengaruh Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi,” KRISNA Kumpul. Ris. Akunt., vol. 14, no. 1, pp. 63–69, 2022, doi: 10.22225/kr.14.1.2022.63-69.
P. Najib, Y. Syafitri, and R. Hadya, “Ejurnal-Pj,+11+Jurnal+Perdinan+Najib,” vol. 4, no. 3, pp. 735–748, 2022.
T. K. Wardani and N. M. Machdar, “Pengaruh Business Risk, Investment Opportunity Set, dan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening,” J. Kaji. dan Penelit. Umum, vol. 1, no. 6, pp. 234–248, 2023, [Online]. Available: https://doi.org/10.47861/jkpu-nalanda.v1i6.673
S. Laela and R. E. A. Prayitmi, “Faktor-faktor yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2020,” J. Ris. Akunt. dan Audit., vol. 9, no. 2, pp. 57–69, 2022, doi: 10.55963/jraa.v9i2.468.
B. E. Hariyawan and Andayani, “Pengaruh Struktur Modal, Ukuran, Profitabilitas Terhadap Nilai Perusahaan Dengan Pertumbuhan Sebagai Moderating,” J. Ilmu dan Ris. Akunt., vol. 6, no. 6, pp. 1–17, 2017.
N. K. R. Prastuti and I. G. M. Sudiartha, “PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR,” E-Jurnal Manaj. Unud, vol. 5(3), no. 3, pp. 1572–1598, 2016.
[9] S. A. N. Kaharuddin, Y. Fajriah, and H. S. Ridjal, “Pengaruh Profitabilitas, Leverage, Dan Likuiditas terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman di Bursa Efek Indonesia,” J. Mirai Manag., vol. 7, no. 3, pp. 176–191, 2022, doi: 10.37531/mirai.v7i3.2492.
J. O. Rajagukguk, K. Yunior, and A. A. Purwati, “Pengaruh Profitabilitas , Leverage Dan Likuiditas Terhadap Harga Saham Pada Sektor Institusi Keuangan Yang Terdaftar Di BEI Periode 2018-2022,” Manag. Stud. Entrep. J., vol. 4, no. 3, pp. 3049–3062, 2023.
Y. P. Agustia and E. Suryani, “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas Terhadap Manajemen Laba: Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020,” El-Mal J. Kaji. Ekon. Bisnis Islam, vol. 5, no. 2, pp. 899–917, 2023, doi: 10.47467/elmal.v5i2.5527.
Z. Roskha, “PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014),” vol. 4, no. 1, pp. 1–23, 2016.
Sugiyono, Metode Penelitian Kuantitatif, Kualitatig, dan R&D. Bandung: Alfabeta, 2018.
.png)
