CD Tesis
Pengaruh Sustainability Reporting, Institutional Ownership, Struktur Modal Dan Insentif Manajer Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
This study aims to test empirically the influence of sustainability reporting, institutional ownership, capital structure and managerial incentive to firm value with profitability as an intervening variable on the companies listed in Indonesia Stock Exchange during periode 2014-2016.
The population of this research is a company listed in Indonesia Stock Exchange from the period of 2014 to 2016 with total sample of 26 companies. Data analysis technique in this research using path analysis with Lisrel 8.72..
The research result show that sustainability reporting has effect to profitability, institutional ownership has effect to profitability, capital structure has effect to profitability and managerial incentive has no effect to profitability. Sustainability reporting has effect to the firm’s value, institutional ownership has no effect to the firm’s value, capital structure has effect to the firm’s value and managerial incentive has no effect to the firm’s value. Sustainability reporting has effect to the firm’s value with profitability as an intervening variable, institutional ownership has effect to the firm’s value with profitability as an intervening variable, capital structure has effect to the firm’s value with profitability as an intervening variable and managerial incentive has no effect to the firm’s value with profitability as an intervening variable.
Keyword: sustainability reporting, institutional ownership, capital structure, managerial incentive, profitability, firm’s value
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