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    HENI ZUBAIDAH - ABSTRAK - 8D - Heni Zubaidah

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    Nunung Harianto

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    HENI ZUBAIDAH - ABSTRAK - 8D - Heni Zubaidah

    Uploaded by

    Nunung Harianto
    16 views2 pages

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    1803101136_HENI ZUBAIDAH_ABSTRAK_8D - heni zubaidah

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    HENI ZUBAIDAH - ABSTRAK - 8D - Heni Zubaidah

    Uploaded by

    Nunung Harianto

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    PENGARUH GOOD CORPORATE GOVERNMENT DAN

    SUSTAINABILITY REPORT TERHADAP NILAI


    PERUSAHAAN DENGAN IOS SEBAGAI MODERASI.
    (Studi Kasus pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia
    Tahun 2017 - 2021)

    Heni Zubaidah1), Maya Novitasari2), Puji Nurhayati3)


    1
    Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
    email: henizubaidah09@gmail.com
    2
    Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
    email: maianov87.mn@gmail.com
    3
    Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
    Email: pujinurhayati@unipma.ac.id

    Abstrak

    Tujuan penelitian ini adalah untuk mengetahui apakah terdapat pengaruh Good
    Corporate Government dan Sustainability Report terhadap nilai perusahaan
    dengan IOS sebagai moderasi. Populasi dalam penelitian ini adalah perusahaan
    LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel
    diambil melalui Teknik purposive sampling berjumlah 20 perusahaan dengan total
    sampel 100. Metode Analisa regresi berganda dan Modered Regression Annalysis
    (MRA) menggunakan bantuan SPSS versi 25. Hasil penelitian ini menunjukkan
    bahwa: (1). Kepemilikan Manajerial tidak berpengaruh terhadap nilai perusahaan,
    (2) Dewan Komisaris Independen tidak berpengaruh terhadap nilai perusahaan,
    (3) Sustainability Report berpengaruh negative terhadap nilai perusahaan, (4) IOS
    mampu memoderasi negative Kepemilikan Manajerial terhadap nilai perusahaan,
    (5) IOS mampu memoderasi Dewan Komsaris Independen terhadap nilai
    perusahaan, (6) IOS mampu memoderasi Sustainability Report terhadap Nilai
    Perusahaan.
    Kata kunci : Kepemilikan Manajerial, Dewan Komisaris Independen,
    Sustainability Report, Nilai Perusahaan , dan IOS

    The Effect Of Good Corporate Government and Sustainability Report towards


    Firm Value through Ios as Moderation (Case Study on LQ-45 Company Listed on
    the Indonesia Stock Exchange in 2017 – 2021 Period)

    The aim of this study was to determine whether there is an effect of Good
    Corporate Government and Sustainability Report towards firm value through IOS
    as moderation. The population in this study were LQ-45 companies listed on the
    Indonesia Stock Exchange (IDX) for the 2017-2021 period. Samples were taken
    through purposive sampling technique amounting to 20 companies with a total
    sample of 100. Modered Regression Annalysis (MRA) methods used SPSS
    version 25. The results of this study indicate: (1) Managerial Ownership has no
    effect towards firm value; (2) Independent Board of Commissioners has no effect
    towards firm value; (3) Sustainability Report has a negative effect towards firm
    value; (4) IOS is able to moderate the negative Managerial Ownership towards
    firm value; (5) IOS is able to moderate Independent Board of Commissioners
    towards firm value; and (6) IOS is able to moderate the Sustainability Report
    towards firm value.

    Keywords: Managerial Ownership, Independent Board of Commissioners,


    Sustainability Report, Company Value, IOS

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