Cahyaningrum, Winda Dwi (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2015-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh komite audit, kepemilikan manajerial dan kepemilikan institusional terhadap pengungkapan sustainability report serta dampaknya terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018 sebanyak 188 perusahaan. Sampel penelitian yang digunakan adalah 75 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia 2015-2018. Metode pengambilan sampel menggunakan metode purposive sampling. Analisis yang digunakan dalam penelitian iini adalah analisis regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa komite audit berpengaruh positif dan signifikan terhadap pengungkapan sustainability report, kepemilikan manajerial berpengaruh negatif dan signifikan terhadap pengungkapan sustainability report sedangkan kepemilikan institusinoal berpengaruh negatif tidak signifikan terhadap pengungkapan sustainability report. Pengungkapan sustainability report berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan dan profitabilitas berpengaruh negatif tidak signifikan terhadap nilai perusahaan. ABSTRACT This study aims to examine the effect of the audit committee, managerial ownership and institutional ownership on the disclosure of sustainability reports and their impact on the value of the company on mining companies listed on the Indonesia Stock Exchange. The research population listed on the Indonesia Stock Exchange in 2015-2018 was 188 companies. The research sample used was 75 mining companies listed on the Indonesia Stock Exchange 2015-2018. The sampling method uses purposive sampling method. The analysis used in this study is multiple linear regression analysis and path analysis. The results showed that the audit committee had a positive and significant effect on the disclosure of the sustainability report, managerial ownership had a negative and significant effect on the disclosure of the sustainability report while institutional ownership had no significant negative effect on the disclosure of the sustainability report. Sustainability report disclosure has a positive and significant effect on firm value, while company size has a negative and significant effect and profitability has a significant negative effect on firm value.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2073 NIM 16.05.52.0042 |
| Uncontrolled Keywords: | Kata kunci: Komite Audit, Kepemilikan Manajerial, Kepemilikan Instisutional, Pengungkapan Sustainability Report, Nilai Perusahaan |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 18 May 2020 04:28 |
| Last Modified: | 18 May 2020 04:28 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6841 |
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