Skripsi

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2020)

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This study aims to examine the effect of good corporate governance as a proxy for institutional ownership, independent commissioners, and audit committees on firm value with disclosure of sustainability report as an intervening variable and firm size as a control variable. The population of this research is 50 mining companies listed on the Indonesia Stock Exchange in 2015-2020. Through purposive sampling technique, the selected sample is 7 companies. The sample analysis units for 2015-2020 are 42 annual reports and 42 sustainability reports. The results of this study indicate that there is an effect of independent commissioners and audit committees on the disclosure of the sustainability report, but institutional ownership and firm size as control variables have no effect on the disclosure of the sustainability report. Institutional ownership and firm size as control variables affect firm value, but independent commissioners, audit committees, and disclosures of sustainability report have no effect on firm value.disclosure of Sustainability report not able to mediate the relationship of institutional ownership, independent commissioners, and audit committees to firm value

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Detail Information

Series Title

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Call Number

T626402022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xix, 130 hlm.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Manajemen.
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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