CD Skripsi
Pengruh Kinerja Keberlanjutan Terhadap Nilai Perusahan Dengan Keputusan Pendanaan Sebagai Variabel Intervening
ABSTRACT
This study aims to determine the effect of sustainability performance on firm value through funding decisions in the energy sector listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study used purposive sampling technique which amounted to 23 Energy companies on the IDX. Secondary data obtained by the documentation method, to test the hypothesis in this study using the classical assumption test, multiple linear regression analysis, path analysis, hypothesis testing with SPSS version 27. The results showed that sustainability performance has effect on funding decisions, funding decisions have a negative effect on firm value, sustainability performance has no negative effect on firm value, and sustainability performance through funding decisions affects firm value.
Keywords: Sustainability Report, Funding Decision, Firm Value
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