Muhammad Zaki, - (2024) ANALISIS TRIPLE BOTTOM LINE DISCLOSURE DAN PERSISTENSI LABA TERHADAP NILAI PERUSAHAAN PADA EMITEN PERUSAHAAN SEKTOR MANUFAKTUR TAHUN 2021-2023. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Triple Bottom Line (TBL) dan persistensi laba terhadap nilai perusahaan. Penelitian ini menggunakan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023 sebagai populasi penelitian. Dengan menggunakan teknik purposive sampling sehingga didapatkan total 40 perusahaan dengan total 120 data sampel. Teknik pengumpulan data dalam penelitian ini menggunakan teknik studi dokumentasi data sekunder yang didapatkan dari website resmi perusahaan dan website Idx. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Metode analisis yang digunakan adalah analasis regresi data panel dengan alat bantu Eviews 12. Hasil penelitian didapatkan bahwa (1) hipotesis pertama diterima dimana triple bottom line berpengaruh positif dan signifikan terhadap nilai perusahaan; dan (2) hipotesis kedua ditolak dimana persistensi laba tidak berpengaruh positif dan signifikan terhadap nilai perusahaan. This research aims to determine the effect of Triple Bottom Line (TBL) and profit persistence on company value. This research uses the manufacturing sector listed on the Indonesia Stock Exchange (BEI) in 2021-2023 as the research population. By using a purposive sampling technique, a total of 40 companies were obtained with a total of 120 sample data. The data collection technique in this research uses secondary data documentation study techniques obtained from the company's official website and the Idx website. This research uses a descriptive verification method with a quantitative approach. The analytical method used is panel data regression analysis with the Eviews 12 tool. The research results show that (1) the first hypothesis is accepted where the triple bottom line has a positive and significant effect on company value; and (2) the second hypothesis is rejected where earnings persistence does not have a positive and significant effect on company value.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID Sinta Dosen Pembimbing: Ikin Solikin : 5994587 Arim Nasim : 6009264 |
| Uncontrolled Keywords: | Triple Bottom Line, Persistensi Laba, Nilai Perusahaan Triple Bottom Line, Profit Persistence, Company Value |
| Subjects: | H Social Sciences > HJ Public Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Muhammad Zaki |
| Date Deposited: | 22 Aug 2024 05:51 |
| Last Modified: | 22 Aug 2024 05:51 |
| URI: | http://repository.upi.edu/id/eprint/120731 |
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