Image of pengaruh pengungkapan sustainability report, corporate governance dan intellectual capital terhadap nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 – 2023)
Penanda Bagikan

CD Tesis

pengaruh pengungkapan sustainability report, corporate governance dan intellectual capital terhadap nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 – 2023)

The energy sector listed on the Indonesia Stock Exchange experienced
significant growth in 2022, followed by a decline in 2023. This fluctuation
illustrates the high level of market volatility that affects stock prices and firm
value, thereby emphasizing the need for greater transparency through
sustainability reporting, strong corporate governance, and effective resource
management. Firm value, as reflected in stock performance, remains a central
consideration for investors in evaluating a company's future prospects.
This study aims to examine the effect of sustainability report disclosure,
measured by the Sustainability Report Disclosure Index (SRDI); corporate
governance, proxied by the frequency of board of commissioners’ meetings and
board of directors’ meetings; and intellectual capital, measured using the Value
Added Intellectual Coefficient (VAIC™), on firm value. The population of this
study consists of energy sector companies listed on the Indonesia Stock Exchange
(IDX) during the 2021–2023 period. The sample was selected using a purposive
sampling method, resulting in 41 companies that met the specified criteria. The
study employs secondary data obtained from annual reports and sustainability
reports published on the IDX website or the respective companies' official
websites. The data were analyzed using panel data regression analysis with the
aid of Eviews 12 software.
The findings of this study demonstrate that sustainability report disclosure,
corporate governance, and intellectual capital positively influence firm value.
This research is grounded in stakeholder theory, agency theory, and the resourcebased
view (RBV). The novelty of this study lies in the reconstruction of
theoretical frameworks from previous literature and the incorporation of a
control variable.
Key words: Sustainability Report Disclosure; Corporate Governance; Intellectual
Capital; Firm Value.

Ketersediaan
#
Perpustakaan Universitas Riau 2210247838
2210247838
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2210247838
Penerbit
Pekanbaru : Universitas Riau – PASCA – MAGISTER AKUNTANSI.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2210247838
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Magister Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar