Kharima, Bella Putri (2020) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN (ANALISIS LINTAS NEGARA DI INDONESIA, MALAYSIA DAN SINGAPURA). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Sustainability Report terhadap nilai perusahaan pada perusahaan-perusahaan yang terdaftar di Indonesia, Malaysia dan Singapura tahun 2015-2019. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang dianalisis dengan menggunakan regresi linier data panel dengan meggunakan software Eviews 10. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (IDX), Bursa Efek Malaysia (KLSE), dan Bursa Efek Singapura (SGX) tahun 2015-2019. Sampel ditentukan berdasarkan metode Purposive Sampling, dengan sampel sebanyak 56 perusahaan sehingga total observasi dalam penelitian ini sebanyak 280 observasi. Hasil penelitian membuktikan bahwa pengungkapan Sustainability Report berpengaruh signifikan positif terhadap nilai perusahaan Bursa Efek Indonesia (IDX), Bursa Efek Malaysia (KLSE), dan Bursa Efek Singapura (SGX) tahun 2015-2019. Secara spesifik, pengungkapan Sustainability Report tidak berpengaruh signifikan terhadap nilai perusahaan baik di negara Indonesia, Malaysia dan Singapura. Selain itu, hasil penelitian mengungkapkan negara Malaysia memiliki level pengungkapan lebih baik dibandingkan negara Indonesia dan negara Singapura, sedangkan negara Indonesia adalah negara dengan level pengungkapan paling rendah. This study aims to determine influence of Sustainability Report disclosure on firm value in companies registered in Indonesia, Malaysia, and Singapore in 2015-2019. This research uses a descriptive quantitative approach, which is analyzed using multiple panel data with software Eviews 10. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX).The Malaysia Stock Exchange (KLSE), and the Singapore Stock Exchange (SGX) 2015-2019. The sample was determined based on the purposive sampling method, with a sample of 56 companies so that the total observations in this study were 280 observations. The results prove that the disclosure of the Sustainability Report has a significant positive effect on firm value of the Indonesia Stock Exchange (IDX), the Malaysia Stock Exchange (KLSE), and the Singapore Stock Exchange (SGX) in 2015-2019. Specifically, the disclosure of the Sustainability Report has no significant effect on firm value in Indonesia, Malaysia, and Singapore. In addition, the results of the study revealed that Malaysia had a better level of disclosure than Indonesia and Singapore, while Indonesia was the country with the lowest level of disclosure.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pengungkapan Sustainability Report, Nilai Perusahaan, Tobins’s Q | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1027 not found. | ||||||||
| Date Deposited: | 14 Oct 2020 04:32 | ||||||||
| Last Modified: | 27 Apr 2021 06:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1169 |
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