PERAN MODERASI FIRM SIZE DAN PROFITABILITAS TERHADAP MAKSIMALISASI FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN SEKTOR ENERGI

KHATAMY, AZIZAH AZMI (2024) PERAN MODERASI FIRM SIZE DAN PROFITABILITAS TERHADAP MAKSIMALISASI FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN SEKTOR ENERGI. Masters thesis, Universitas Islam Sultan Agung Semarang.

	Text Magister Akuntansi_21402200052_fullpdf.pdf Download (1MB)
	Text Magister Akuntansi_21402200052_pernyataan_publikasi.pdf Restricted to Registered users only Download (51kB)

Abstract

This study aims to examine the moderating roles of firm size and profitability on the maximization of firm value with corporate social responsibility disclosure and good corporate governance in the energy sector companies. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling, by curating samples from the population that meet predetermined criteria, which are energy sector companies that have published sustainability reports consecutively during the research period, and the reports contain information related to the research variables. The sample used in this study amounts to 80, with details of 16 companies meeting the criteria over the 5-year research period. The analysis technique in this study is descriptive analysis and quantitative analysis (classical assumption test, moderation regression analysis, and hypothesis testing) using STATA version 17. The results of this study indicate that the implementation of good corporate governance has a positive and significant effect on the creation of firm value, and firm size is able to moderate the relationship between good corporate governance and firm value. Additionally, the relationships between corporate social responsibility disclosure and firm value, corporate social responsibility disclosure and firm value moderated by firm size and profitability, and good corporate governance moderated by profitability do not show significant relationships. Keywords : Firm Value, Corporate Social Responsibility Disclosure, Good Corporate Governance, Firm Size, Profitabilitas, ROA

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Pascasarjana Pascasarjana > Magister Akuntansi
Depositing User:	Pustakawan 5 UNISSULA
Date Deposited:	30 Jul 2024 03:15
Last Modified:	30 Jul 2024 03:15
URI:	http://repository.unissula.ac.id/id/eprint/34919

Actions (login required)

View Item