Skripsi

PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MEDIASI (PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2023)

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The aim of this research is to determine the effect of leverage, profitability and company size on company value with sustainability report disclosure as a mediating variable. The population of this research is 69 mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research is quantitative research using secondary data. This research uses a purposive sampling technique with a sample size of 15 companies over a 3 year observation period. The analysis method used is Partial Least Square (PLS) analysis with the SmartPLS software version 4.0. The research results show that leverage, company size and sustainability reports have no effect on company value. Meanwhile, profitability has a negative effect on company value. The results of the mediation test show that leverage, profitability and company size have no effect on company value with the sustainability report as a mediating variable. Keywords: Leverage, Profitability, Company Size, Sustainability Report, Company Value

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Detail Information

Series Title

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Call Number

T1595542024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Manajemen keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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