PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Rusmala, Ulfa Gita (2023) PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

	Text (COVER) 01.Cover_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (292kB)
	Text (ABSTRAK) 02.Abstrak_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (301kB)
	Text (DAFTAR ISI) 03.Daftar Isi_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (162kB)
	Text (BAB I) Bab I_Ulfa Guta Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (160kB)
	Text (BAB II) Bab II_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (218kB)
	Text (BAB III) Bab III_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (200kB)
	Text (BAB IV) Bab IV_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB V) Bab V_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (409kB)
	Text (DAFTAR PUSTAKA) Daftar Pustaka_Ulfa Gita Rusmala_4132210055.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (313kB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan laporan keberlanjutan terhadap kinerja keuangan dan menguji pengaruh moderasi kepemilikan institusional terhadap hubungan antara pengungkapan laporan keberlanjutan terhadap kinerja keuangan. Sampel penelitian ini menggunakan Penelitian ini menggunakan data pada sektor pertambangan yang terdaftar pada BEI pada periode 2018 – 2022 dan didapatkan 65 sampel penelitian. Berdasarkan hasil penelian dapat disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap kinerja keuangan. Namun kepemilikan institusional tidak dapat memoderasi pengaruh pengungkapan laporan keberlanjutan terhadap kinerja keuangan. This study aims to examine the effect of Sustainability Report Disclosure on Financial Performance with Institutional Ownership as Moderating Variable. This study was conducted on mining sector thar listed on Indonesia Stock Exchange in 2018-2022 to obtain 65 observations. This study uses linear regression to examine the effect of Sustainability Report Disclosure on Financial Performance and to examine the effect of institutional Ownership as moderating variable. Based on the test result, it is conducted that Sustainability Report Disclosure has positive significant effect on Sustainability Report Disclosure. Institutional Ownership is not able to moderate the effect of sustainability report disclosure on Financial Performance

Actions (login required)

View Item