PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Nadia Cahyani Putri, . (2024) PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine the influence of sustainability reports on company performance with institutional ownership and managerial ownership as moderating variables. The population in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample obtained in this research was 102 non-financial companies selected using purposive sampling. This research uses quantitative methods using panel data. Data analysis techniques for conducting this research use descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The research results showed that (1) sustainability reports have a positive influence on company performance, (2) institutional ownership cannot moderate the relationship between sustainability reports and company performance, (4) managerial ownership cannot moderate the relationship between sustainability reports and company performance. Keywords: Sustainability Report, Institutional Ownership, Managerial Ownership, Company Performance

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112195] [Pembimbing: Ranti Nugraheni] [Penguji 1: Krisno Septyan] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Sustainability Report, Institutional Ownership, Managerial Ownership, Company Performance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nadia Cahyani Putri
Date Deposited: 21 Mar 2024 05:13
Last Modified: 21 Mar 2024 05:13
URI: http://repository.upnvj.ac.id/id/eprint/28659

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