CD Skripsi

Pengaruh Kinerja Keberlanjutan Terhadap Nilai Perusahaan Dengan Keputusan Investasi Sebagai Variabel Intervening (Studi Pada Perusahaan-Perusahaan Di Sektor Energi Yang Terdaftar Di Bei Periode 2019-2023)

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ABSTRACT
This study aims to analyze the effect of sustainability performance on firm value with investment decision as an intervening variable. The objects of this research are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability performance is measured using the Sustainability Report Disclosure Index (SRDI) based on GRI G4 guidelines, investment decisions are measured using the Capital Expenditure to Book Value of Assets (CAPBVA) ratio, and firm value is proxied by Price to Book Value (PBV). Data were collected using purposive sampling technique, resulting in a number of companies that met the sample criteria. The data were analyzed using path analysis to examine the direct and indirect relationships among variables.
The results of this study indicate that: (1) Sustainability performance does not significantly affect firm value, (2) Investment decision significantly affects firm value, (3) Sustainability performance does not significantly affect investment decision, and (4) Investment decision does not mediate the relationship between sustainability performance and firm value.
Keywords: Sustainability Performance (SR), Investment Decision (CAPBVA), Firm
Value (PBV)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110206

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – MANAJEMEN., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110206

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

MANAJEMEN

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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