Silvia Dwi Susanti, 194020197 and Dr.H. Sasa S Suratman,SE.,MSIE,Ak,CA, Pembimbing I and Budi Septiawan S.E.M.AK.,MBA, Pembingbing II (2024) PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABLE MODERATING (Studi Pada Perusahaan Sub Sektor Batu Bara yang Tercatat di Bursa Efek Indonesia Tahun 2018-2022). Skripsi(S1) thesis, Universitas Pasundan Bandung.
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Abstract
ABSTRACT This study aims to empirically determine the Influence of Sustainability Reporting on Company Value with Investment Opportunity Set as a Moderating Variable (Study of Coal Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018-2022). The factors tested in this study are Sustainability Reporting, Company Value, Investment Opportunity Set as a Moderating Variable. The analysis technique used in this study is descriptive and verification analysis. This study was conducted using secondary data in the form of financial reports, annual reports, stock prices, sustainability reports obtained from the official websites of each company and the website www.idx.co.id. The population of this study were 8 companies from the coal sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used in this study was the purposive sampling technique which produced a sample of 40 companies over 5 years. The analysis used the classical assumption test, simple regression, and coefficient of determination. Meanwhile, the hypothesis testing used is partial test statistics (t-test) and simultaneous hypothesis testing (f-test) using Eviews 12 using panel data. Based on the results of research conducted on Coal Sub-Sector companies listed on the Indonesia Stock Exchange in 2018-2022, it is known that the Influence of Sustainability Reporting has an effect on Company Value. While simultaneously the Influence of Sustainability Reporting with Investment Opportunity Set has an effect on Company Value. Keyword: Sustainability Reporting, Investment Opportunity Set, Company Value
| Item Type: | Thesis (Skripsi(S1)) |
|---|---|
| Subjects: | S1-Skripsi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi 2019 |
| Depositing User: | Mr FEB-Parid - |
| Date Deposited: | 07 Oct 2024 04:18 |
| Last Modified: | 07 Oct 2024 04:18 |
| URI: | http://repository.unpas.ac.id/id/eprint/72235 |
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