Rahmawati, Shafira Rizki (2024) PENGARUH KUALITAS PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI Periode 2017-2021). Undergraduate thesis, UPN “Veteran” Jawa Timur.
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Abstract
Currently, many companies prioritize high firm value before making investments. Stock prices are the main benchmark for assessing firm value, with the assumption that the higher the stock price, the higher the firm value. This study aims to analyze the relationship between the quality of Sustainable Development Goals (SDGs) disclosures and firm value, measured using Price to Book Value (PBV) and Tobin's Q, in non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sampling technique used is purposive sampling, resulting in 19 companies that meet the research criteria. Data were analyzed using IBM SPSS Statistics 25 with various statistical tests including descriptive tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, R2 test, F test, and t test. The results of the study show that an increase in the quality of SDGs disclosure correlates with a decrease in firm value, due to the high costs associated with SDGs reporting according to GRI standards, and because investors do not yet prioritize SDGs reporting as an important consideration before investing.
| 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 Rizki Rahmawati | ||||||||
| Date Deposited: | 22 Jul 2024 05:00 | ||||||||
| Last Modified: | 22 Jul 2024 05:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26713 |
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