Sabatini, Anggy Zefania (2026) Pengaruh Sustainability Report terhadap Nilai Perusahaan dengan Financial Performance sebagai Variabel Mediasi pada Perusahaan Sektor Perindustrian yang Terdaftar di BEI Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Cover)
22013010021.-Cover.pdf Download (1MB) | Preview |
|
|
Text (Bab 1)
22013010021.-bab1.pdf Download (236kB) | Preview |
|
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab 2)
22013010021.-bab2.pdf Restricted to Repository staff only until 7 July 2029. Download (265kB) |
|
|
Text (Bab 3)
22013010021.-bab3.pdf Restricted to Repository staff only until 7 July 2029. Download (271kB) |
|
|
Text (Bab 4)
22013010021.-bab4.pdf Restricted to Repository staff only until 7 July 2029. Download (371kB) |
|
|
Text (Bab 5)
22013010021.-bab5.pdf Download (171kB) | Preview |
|
|
Text (Daftar Pustaka)
22013010021.-daftarpustaka.pdf Download (230kB) | Preview |
|
|
Text (Lampiran)
22013010021.-lampiran.pdf Restricted to Repository staff only Download (219kB) |
Abstract
This study aims to analyze the effect of the Sustainability Report on Firm Value with Financial Performance as a mediating variable in industrial sector companies listed on the Indonesia Stock Exchange. The study focuses on the role of sustainability information disclosure in shaping market perception and the contribution of financial performance to the relationship between these variables. This study uses a quantitative approach with panel data regression analysis techniques and mediation testing using the Sobel test. The research sample consists of 12 industrial sector companies for the 2022–2024 period, with a total of 36 observations selected through purposive sampling. The research data were obtained from the companies' annual reports and sustainability reports. The Sustainability Report is measured using SRDIt-1 based on the 2021 GRI Standards, Financial Performance is measured using ROA, and Firm Value is measured using Tobin’s Q. The results of the study indicate that the Sustainability Report has an effect on Financial Performance, and Financial Performance has an effect on Firm Value, whereas the Sustainability Report has no direct effect on Firm Value. Financial Performance is also not proven to act as a mediating variable in the relationship between the Sustainability Report and Firm Value. Overall, the results of this study indicate that the effect of the Sustainability Report on Firm Value occurs more dominantly through the direct path compared to through Financial Performance. Keywords: Sustainability Report, Financial Performance, Firm Value
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | 2201301002 22013010021 SABATINI | ||||||||
| Date Deposited: | 08 Jul 2026 07:58 | ||||||||
| Last Modified: | 08 Jul 2026 07:58 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54827 |
Actions (login required)
 |
View Item |