Sirkomba, Aiska Al Alim and Mirna Amirya,, SE., MSA., Ph.D., Ak, CA., AAP-A., AAP-B (2023) Pengaruh Tata Kelola Perusahaan Yang Baik Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Laporan Keberlanjutan Sebagai Variabel Mediasi. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan profitabilitas terhadap nilai perusahaan dengan laporan keberlanjutan sebagai variabel intervening yang didasari oleh teori stakeholder dan legitimasi. Penelitian ini menggunakan analisis regresi linear berganda dan analisis jalur. Adapun sampel yang digunakan dalam penelitian ini adalah sebanyak 30 sampel yang terdiri dari 6 perusahaan yang telah memenuhi kriteria berupa perusahaan yang termasuk ke dalam CGPI dengan kategori sangat terpercaya serta terdaftar di Bursa Efek
English Abstract
This study aims to determine the effect of good corporate governance and profitability on firm value with sustainability reports as the mediating variable, based on stakeholder and legitimacy theory. This study analyzes 30 data samples of 6 companies (included in the CGPI with a “most trusted” category and listed on the Indonesia Stock Exchange in 2018-2022) utilizing multiple linear regression and path analyses. The results of this study find that good corporate governance and profitability have a positive effect on sustainability report. As the other study suggests that good corporate governance and profitability have a positive effect on firm value, yet the sustainability report does not have a significant effect on firm value, this study reveals that the sustainability report is unable to mediate the effect of good corporate governance and profitability on firm value.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020082 |
| Uncontrolled Keywords: | Good corporate governance, Profitabilitas, Nilai perusahaan, Laporan keberlanjutan, Teori stakeholder, Teori legitimasi |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 06 Nov 2023 03:30 |
| Last Modified: | 06 Nov 2023 03:30 |
| URI: | http://repository.ub.ac.id/id/eprint/204374 |
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