Devira Apriliani, - and Elis Mediawati, - and Rozmita Dewi Yuniarti Rozali, - (2025) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING: Studi pada Perusahaan Yang Terdaftar di Indeks ESG Sector Leaders IDX KEHATI Bursa Efek Indonesia Tahun 2021-2024. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sustainability report dan kepemilikan institusional terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah 51 perusahaan yang tergabung dalam Indeks ESG Sector Leaders IDX KEHATI Bursa Efek Indonesia pada tahun 2021–2024. Metode analisis yang digunakan adalah Partial Least Square (PLS) dengan bantuan software WarpPLS 8.0. Hasil pengujian hipotesis menunjukkan bahwa: (1) pengungkapan sustainability report berpengaruh negatif terhadap profitabilitas; (2) kepemilikan institusional berpengaruh positif signifikan terhadap profitabilitas; (3) pengungkapan sustainability report berpengaruh negatif terhadap nilai perusahaan; (4) kepemilikan institusional berpengaruh positif namun tidak signifikan terhadap nilai perusahaan; (5) profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan; (6) profitabilitas tidak memediasi secara signifikan pengaruh antara pengungkapan sustainability report terhadap nilai perusahaan; dan (7) meskipun memiliki arah pengaruh positif, profitabilitas belum mampu memediasi secara signifikan pengaruh antara kepemilikan institusional terhadap nilai perusahaan. ; This study aims to examine the influence of sustainability report disclosure and institutional ownership on firm value, with profitability as a mediating variable. The sampling method used is purposive sampling, involving 51 companies listed in the ESG Sector Leaders IDX KEHATI Index on the Indonesia Stock Exchange for the period 2021–2024. The analytical method employed is Partial Least Squares (PLS) using WarpPLS 8.0 software. The hypothesis testing results indicate that: (1) sustainability report disclosure has a negative effect on profitability; (2) institutional ownership has a significant positive effect on profitability; (3) sustainability report disclosure has a negative effect on firm value; (4) institutional ownership has a positive but not significant effect on firm value; (5) profitability has a significant positive effect on firm value; (6) profitability does not significantly mediate the effect of sustainability report disclosure on firm value; and (7) although the direction of the mediation is positive, profitability does not significantly mediate the effect of institutional ownership on firm value.
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Item Type: | Thesis (S1) |
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Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en&authuser=1 ID SINTA Dosen Pembimbing: Elis Mediawati: 6009471 Rozmita Dewi Yuniarti Rozali: 6147161 |
Uncontrolled Keywords: | Laporan Keberlanjutan, Kepemilikan Institusional, Nilai Perusahaan, Profitabilitas. Sustainability Report, Institutional Ownership, Firm Value, Profitability. |
Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
Depositing User: | Devira Apriliani |
Date Deposited: | 04 Jul 2025 03:09 |
Last Modified: | 04 Jul 2025 03:09 |
URI: | http://repository.upi.edu/id/eprint/134009 |
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