Ilona Salmawinata, - (2023) PENGARUH LIKUIDITAS DAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN: Studi pada Sub Sektor Perbankan yang Terdaftar di BEI Periode 2019-2022. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tujuan utama perusahaan adalah meningkatkan kesejahteraan pemilik atau pemegang saham melalui peningkatan nilai perusahaan. Harga saham menjadi salah faktor yang dapat mencerminkan nilai perusahaan sub sektor perbankan selama periode 2019-2022 yang mengalami tren fluktuatif dan cenderung mengalami kenaikan. Namun, harga saham sangat rentan dengan permasalahan terkait berita negatif yang diterima oleh investor. Maka, penting bagi perusahaan untuk memberikan keyakinan secara mendalam terkait nilai perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas dan sustainability reporting terhadap nilai perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling untuk pemilihan sampel dengan jumlah sampel sebanyak 21 perbankan. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan dengan menggunakan teknik telaah pustaka dan telaah dokumen. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan program SPSS. Hasil dari pengujian hipotesis menunjukkan bahwa (1) Likuiditas dan Sustainability Reporting secara simultan berpengaruh positif dan signifikan terhadap nilai perusahaan, (2) Likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, dan (3) Sustainability Reporting berpengaruh negatif tidak signifikan terhadap nilai perusahaan. The main goal of the company is to increase the welfare of the owner or shareholder through increasing the value of the company. The stock price is one of the factors that can reflect the value of banking sub-sector companies during the 2019-2022 period which experienced a fluctuating trend and tended to increase. However, stock prices are very vulnerable to problems related to negative news received by investors. Thus, it is important for companies to provide deep conviction regarding corporate value. The purpose of this study was to determine the effect of liquidity and sustainability reporting on the value of the banking sub-sector companies listed on the Indonesia Stock Exchange. This study used a purposive sampling method for sample selection with a total sample of 21 banks. The data used is secondary data in the form of annual reports and sustainability reports using literature review and document review techniques. Data analysis technique in this research is multiple linear regression analysis with SPSS. The results of testing the hypothesis show that (1) Liquidity and Sustainability Reporting simultaneously have a positive and significant effect on firm value, (2) Liquidity has a negative and significant effect on firm value, and (3) Sustainability Reporting has a negative and insignificant effect on firm value.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar: https://scholar.google.com/citations?user=8uM_7scAAAAJ&hl=id&oi=ao ID SINTA Dosen Pembimbing: Elis Mediawati: 6009471 |
| Uncontrolled Keywords: | Likuiditas, Sustainability Reporting, Nilai Perusahaan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Ilona Salmawinata |
| Date Deposited: | 13 Sep 2023 01:46 |
| Last Modified: | 13 Sep 2023 01:46 |
| URI: | http://repository.upi.edu/id/eprint/104020 |
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