Pengaruh Komite Audit, Ukuran Perusahaan, Kepemilikan Manajerial Terhadap Sustainability Report Dan Nilai Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di BEI Tahun 2019-2021

Fadillah, Ayu Nur (2023) Pengaruh Komite Audit, Ukuran Perusahaan, Kepemilikan Manajerial Terhadap Sustainability Report Dan Nilai Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di BEI Tahun 2019-2021. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The purpose of this study is to analyze audit committees, company size, managerial ownership of sustainability reports and the value of manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2019-2021 period. This research was conducted at a Manufacturing Company in the various industrial sectors because in recent years there has been a decline in share prices and there have been problems with B3 waste pollution due to the company's operations. This research uses quantitative methods. The research population is 56 manufacturing companies in the various industrial sectors which are listed on the Indonesia Stock Exchange for the 2019-2021 period. This study used a purposive sampling method, the samples obtained were 36 companies. Hypothesis testing using SEM-PLS. This research shows that the audit committee does not contribute to the sustainability report, firm size has an impact on the sustainability report, managerial ownership does not contribute to the sustainability report, audit committee does not contribute to firm value, firm size has an impact on firm value, and managerial ownership does not contribute to firm value. company. Keywords: Audit Committee, Company Size, Managerial Ownership, Sustainability Report, Company Value

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
UNSPECIFIEDSusilowati, EndahNIDN196702131991032001UNSPECIFIED
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: AYU NUR FADILLAH
Date Deposited: 19 May 2023 06:18
Last Modified: 19 May 2023 06:18
URI: http://repository.upnjatim.ac.id/id/eprint/13305

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