CD Skripsi
Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
ABSTRACT
Company value is an investor's perception of the level of success of an entity in managing resources and gaining maximum profit associated with stock prices. This study aims to test and analyse the effect of financial performance and environmental performance on company value with ownership structure as a moderating variable. In this study, the independent variable of financial performance is measured by Return on Assets and financial performance is measured by PROPER. The dependent variable of company value is proxied by the Tobin's Q ratio and managerial ownership and institutional ownership as moderating variables. The population of this study were mining companies listed on the IDX in 2018-2022. The sample selection technique used the purposive sampling method and obtained 54 companies. The analysis method used in this study is the multiple regression analysis method and moderated regression analysis (MRA). The results of the study indicate that financial performance and environmental performance affect company value. Managerial ownership cannot moderate the relationship between financial performance and environmental performance with company value. And institutional ownership can moderate the relationship between financial performance and environmental performance with company value.
Keyword: Financial Statement, Environmental Performance, Managerial Ownership, Institutional Ownership, Firm Value
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