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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada The Winner Of Indonesia Sustainability Reporting Award )

Kurnia, Weni (2019) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada The Winner Of Indonesia Sustainability Reporting Award ). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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PENDAHULUAN.pdf

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BAB I.pdf

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Abstract

This study aims to analyze the effect of sustainability report on economic performance, environmental performance and social performance on firm value. The index used as a sustainability report guideline in this study is based on the Global Reporting Initiative (GRI) G4. The population of this research is all companies that list in the winner of Indonesia Sustainability Reporting Award during 2015-2017. Companies that are sampled are selected using a purposive sampling method with certain criteria. The type of data used is secondary data. Data analysis using multiple linear regression analysis. The results of the study show that simultaneously all performance, sustainability report, namely economic performance, environmental performance, and social performance have a significant positive effect on Company Value. While partially economic and social performance has no effect and for environmental performance negatively affects the value of the company.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311367
Keywords: Economic Performance, Environmental Performance, Social Performance, Corporate Value
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 22 Jul 2019 01:15
Last Modified: 22 Jul 2019 01:15
URI : http://eprints.umm.ac.id/id/eprint/47217

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