Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan Sustainability Report Berdasarkan Global Reporting Initiative (GRI) G4 Sebagai Variabel Intervening

(Studi Empiris Pada Perusahaan Sektor Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)

  • Tesa Hikmatia R Magister Ilmu Akuntansi Universitas Jambi
  • Mukhzarudfa Fakultas Ekonomi dan Bisnis Universitas Jambi
  • Wiralestari Fakultas Ekonomi dan Bisnis Universitas Jambi
Keywords: Karakteristik Perusahaan, Nilai Perusahaan, Pengungkapan Sustainability Report

Abstract

ABSTRAK

Penelitian ini bertujuan umtuk menganalisis pengaruh karakteristik perusahaan yang terdiri dari profitabilitas, leverage, likuiditas dan ukuran perusahaan terhadap nilai perusahaan dengan pengungkapan sustainability report berdasarkan Global Reporting Initiative (GRI) G4 sebagai variabel intervening. Populasi dari penelitian ini adalah perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel ini menggunakan metode purposive sampling, dengan kriteria perusahaan yang menerbitkan sustainability report terpisah dari laporan tahunan pada tahun 2013-2017. Pengujian hipotesis menggunakan analisis partial least square (PLS) dengan prosedur statistik menggunakan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, likuiditas dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan sustainability report. Profitabilitas, likuiditas, ukuran perusahaan dan pengungkapan sustainability report berpengaruh signifikan terhadap nilai perusahaan. Sedangkan leverage tidak berpengaruh terhadap nilai perusahaan. Pengungkapan sustainability report sebagai variabel intervening tidak memberikan pengaruh pada profitabilitas, leverage¸ likuiditas dan ukuran perusahaan terhadap nilai perusahaan. Pengungkapan sustainability report tidak dapat memediasi hubungan antara karakteristik perusahaan terhadap nilai perusahaan.

Kata kunci: Karakteristik Perusahaan, Nilai Perusahaan, Pengungkapan Sustainability Report

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Published
2019-12-27
How to Cite
Hikmatia R, T., Mukhzarudfa, & Wiralestari. (2019). Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan Sustainability Report Berdasarkan Global Reporting Initiative (GRI) G4 Sebagai Variabel Intervening. Jurnal Akuntansi & Keuangan Unja, 4(4), 44-57. Retrieved from https://online-journal.unja.ac.id/jaku/article/view/8447

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