Sari, Shafira Gusti Permata (2024) HUBUNGAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI TAHUN 2020-2022. Undergraduate thesis, UPN "Veteran" Jawa Timur.
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Abstract
The aim of the research is to analyze and test the relationship between sustainability reports and intellectual capital on the value of manufacturing companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The research method used in this research is research with a quantitative approach with multiple linear regression methods processed using SPSS Statistics 26. This research uses manufacturing companies in the consumer goods and industrial sector on the Indonesia Stock Exchange (BEI) as the research population, with sample determination using purposive sampling techniques and 81 data selected according to predetermined criteria. This indicates that the sustainability reporting relationship does not provide an optimal contribution to company value. However, the value of intellectual capital, especially in the aspect of employee capital, is a consideration for optimizing its contribution to company value. This is proven by the R2 value of 0.575 or 57.5% of the variation in company value influenced by Environmental SRDI, Social SRDI, Economic SRDI, VAHU, STVA, and VACA. Meanwhile, the other 42.5% had the influence of factors not included in the research variables.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Shafira Gusti Permata Sari | ||||||||
| Date Deposited: | 19 Jul 2024 07:10 | ||||||||
| Last Modified: | 19 Jul 2024 07:10 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26702 |
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