Desi Yuniasih, . (2022) MODERASI TIPE INDUSTRI PADA PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (95kB) |
|
Text
AWAL.pdf Download (554kB) |
|
Text
BAB 1.pdf Download (268kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (551kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (360kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (405kB) |
|
Text
BAB 5.pdf Download (172kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (124kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (39kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (3MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (2MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (333kB) |
Abstract
This study aims to determine the role of industry type in moderating the effect of the sustainability report disclosure on firm value. The sample in this study is non-financial sector companies listed on the Indonesia Stock Exchange (IDX) and publish annual reports and sustainability reports during 2018-2020. There are 73 companies selected by using purposive sampling method. By using panel data regression analysis, this study found that sustainability report disclosure, economic disclosure, and environmental disclosure don’t have a significant effect on firm value, while social disclosure has a significant positive effect on firm value. In the other case, industry type has the role in weakening the negative effect of environmental disclosure on firm value. Industry type doesn’t have a role in moderating the effect sustainability report disclosure, economic disclosure, and social disclosure on firm value. Overall, it shows that management thinks publishing sustainability report could bring some economic issues, which will lower the firm value but the high-profile industry tends to have more concern in disclosing the sustainability performance because they have more responsibility due to the business process they have. The results of this study can be taken into consideration by regulators regarding sustainability reports disclosure. Keywords: Firm Value; Sustainability Report Disclosure; Industry Type; Signalling Theory.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1810112171] [Ketua Penguji: Lidya Primta Surbakti] [Penguji 1: Andy Setiawan] [Penguji 2 (Pembimbing): Dewi Darmastuti] |
| Uncontrolled Keywords: | Firm Value, Sustainability Report Disclosure, Industry Type, Signalling Theory |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Desi Yuniasih |
| Date Deposited: | 10 Feb 2022 10:01 |
| Last Modified: | 10 Feb 2022 10:01 |
| URI: | http://repository.upnvj.ac.id/id/eprint/15931 |
Actions (login required)
 |
View Item |