Ukuran Perusahaan Sebagai Moderasi Pengaruh Pengungkapan Pelaporan Keberlanjutan Terhadap Nilai Perusahaan

Saputra, Syifa Fauziah Febrianti Mu’min Saimin (2026) Ukuran Perusahaan Sebagai Moderasi Pengaruh Pengungkapan Pelaporan Keberlanjutan Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

The purpose of this study is to determine whether sustainability reporting
disclosure affects firm value with firm size acting as a moderating variable. In this study, the independent variable used is sustainability reporting disclosure, the dependent variable is firm value, and the moderating variable is firm size.

The research data used is secondary data obtained from the companies sustainability, financial, and annual reports. The population in this study consists of health sector and energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sampling technique applied was purposive sampling, resulting in a sample of 16 health sector companies and 48 energy sector companies. Data analysis methods include path analysis, panel data regression analysis, and the Wilcoxon signed-rank test, processed using EViews 12.

The research results indicate that sustainability report disclosure does not significantly affect firm value in the healthcare sector, whereas it has a significant negative effect in the energy sector. Meanwhile, firm size was found not to moderate the effect of sustainability report disclosure on firm value in either the healthcare or energy sectors. On the other hand, the Wilcoxon test results reveal a difference in the median firm value between the healthcare and energy sectors.

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Tama, Annafi Indra 0427068706
Keywords / Kata Kunci:	Ukuran Perusahaan, Pengungkapan Pelaporan Keberlanjutan, Nilai Perusahaan
Subjects:	Akuntansi Keuangan
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms. Syifa Fauziah
Date Deposited:	15 Jul 2026 04:25
Last Modified:	15 Jul 2026 04:25
URI:	http://repository.umindonesia.ac.id/id/eprint/10109

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