PENGARUH RISK MANAGEMENT, KINERJA KEUANGAN, SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN: STUDI PADA SUB SEKTOR PERBANKAN UMUM DAN SWASTA NASIONAL

Syahputra, Afif (2025) PENGARUH RISK MANAGEMENT, KINERJA KEUANGAN, SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN: STUDI PADA SUB SEKTOR PERBANKAN UMUM DAN SWASTA NASIONAL. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Industry 5.0 in Indonesia is growing rapidly with the use of advanced technologies such as IoT and AI to collect and analyze big data that is important for business growth. Risk management is a major factor in increasing the value of banking companies, especially in the banking and financial sectors that are growing thanks to digitalization. Digital technology opens up opportunities for business expansion and financial inclusion. However, the threat of cybercrime, such as ransomware attacks, is also increasing, with the banking sector as the main target. In response to this, the Financial Services Authority (OJK) has issued cybersecurity regulations. The company's financial performance, which is evaluated through financial ratios, is the basis for strategic decision-making, while sustainability reports also influence investor decisions, such as those carried out by Bank Mandiri in supporting sustainable development. This study aims to empirically test the effect of risk management, financial performance, and sustainability reporting on the value of national public and private banking companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. This study uses a quantitative method approach with a purposive sampling method. The data processing and analysis techniques applied are Partial Least Squares (PLS) with the help of WarpPLS 7.0 software by conducting three-stage analysis tests, namely outer model analysis, inner model analysis, and hypothesis testing. Based on the results of the analysis and hypothesis testing, it is stated that Risk Management has an influence on Company Value, so this hypothesis is accepted, Financial Performance has an influence on Company Value, so this hypothesis is accepted, Sustainability Reporting has no influence on Company Value, so this hypothesis is not accepted. Keywords: Risk Management, Financial Performance, Sustainability Reporting, Company Value

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSari, RidaNIDNridaps.ak@upnjatim.ac.id
Thesis advisorAzmiyanti, RizdinaNIDNridaps.ak@upnjatim.ac.id
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Afif Akbar Syahputra
Date Deposited: 15 Jan 2025 08:25
Last Modified: 15 Jan 2025 08:25
URI: https://repository.upnjatim.ac.id/id/eprint/33877

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