Wahyudi, Ahmad (2026) Pengaruh Pengungkapan Sustainability Report, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan Terhadap Nilai Perusahaan Pada Sektor Transportasi dan Logistik Serta Sektor Infrastruktur Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The Indonesian capital market has experienced significant growth in recent years, playing a vital role in supporting the national economy as a platform for investment and raising capital. This study aims to examine the influence of sustainability reports, profitability (Return on Assets), firm size, and firm age on firm value (Tobin’s Q) in companies in the transportation and logistics sector as well as the infrastructure sector listed on the Indonesia Stock Exchange for the period 2022–2024. This study employs a quantitative approach using secondary data obtained from sustainability reports and financial statements. The sampling technique used was purposive sampling, yielding 63 observations. Data analysis was conducted using multiple linear regression with SPSS version 31. The results indicate that sustainability reports, profitability (ROA), firm size, and firm age have a positive and significant impact on firm value, suggesting that all information—both non-financial and financial—serves as a positive signal that enhances investor confidence and the firm’s prospects. Ultimately, this impacts the increase in corporate value in the transportation, logistics, and infrastructure sectors. Overall, these findings support signaling theory, which emphasizes the importance of transparent financial and non-financial disclosures in influencing corporate value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ahmad Wahyudi | ||||||||
| Date Deposited: | 02 Jun 2026 07:17 | ||||||||
| Last Modified: | 02 Jun 2026 07:17 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53502 |
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