CD Skripsi
Pengaruh Sustainability Report Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi (Studi Kasus Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
ABSTRACT
The purpose of this research is to examine the effect of Sustainability Report and
Company Size on Firm Value with Profitability as a Moderating Variable. The
population is all companies listed in the Indonesia Stock Exchange in 2016-2018.
Total sample is 34 companies based on Purposive Sampling methode. Technique
of data analysis multiple linear regression analysis using Statistical Product and
Service Solution (SPSS) version 25.0 for Windows as data processing software
program. The result show that (1) Sustainability Report effect on the Firm Value,
(2) Company Size effect on the Firm Value, (3) Profitability as a moderating
variable is able to moderate the Sustainability Report of the Company Value, (4)
Profitability as a moderating variable is not able to moderate the size of the
company with the Firm Value. Based on the calculation of coefficient
determination (R2) was 0.413 which is processed using multiple linear regression
techniques, Sustainability Report and Company Size with Firm Value on
moderated with Profitability simultaneously giving effect was 41.3%. While the
remaining 58.7% is influenced by other independent variable that are not
observed in this.
Keyword : sustainability report, firm size, firm value, profitability
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