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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018) Nurdiah Nurdiah; Asrori Asrori
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.982 KB) | DOI: 10.56696/jaka.v2i1.5146

Abstract

ABSTRACT This study is to determine the effect of 1) Profitability on Sustainability Report, 2) Leverage on Sustainability Report, 3) Company Value on Sustainability Report, 4) Profitability on Firm Value, 5) Leverage on Firm Value, 6) Profitability on Sustainability Report through company value, 7) Leverage on Sustainability Report through company value. The sampling technique was using purposive sampling method. Data collection techniques using documentation. Data analysis techniques include 1) Descriptive statistics 2) Classical Assumption Test: Normality, Multicollinearity, Autocorrelation and Heteroscedasticity. 4) Hypothesis testing of path analysis methods and Sobel Test. The results showed that: 1) Return on assets has a positive and significant effect on company value in mining companies listed on the IDX in 2014-2018. 2) Earning Per Share has a positive and significant effect on Sustainability Report through company value at mining companies listed on the IDX in 2014-2018. 3) 10. Leverage has a positive and significant effect on the Sustainability Report through the company value of mining companies listed on the IDX in 2014-2018. Keywords: Return on Asset, Earning Per Share, Debt to Equity Ratio, Price to Book Value, Sustainability Reporting.  ABSTRAKPenelitian ini untuk mengetahui pengaruh 1) Profitabilitas terhadap Sustainability Report, 2) Leverage terhadap Sustainability Report, 3) Nilai Perusahaan terhadap Sustainability Report, 4) Profitabilitas tehadap Nilai Perusahaan, 5) Leverage terhadap Nilai Perusahaan, 6) profitabilitas terhadap Sustainability Report melalui nilai perusahaan, 7) Leverage terhadap Sustainability Report melalui nilai perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan dokumentasi. Teknik analisis data meliputi 1) Statistik deskriptif 2) Uji Asumsi Klasik: Normalitas, Multikolinearitas, Autokorelasi dan Heteroskedastisitas. 4) Pengujian Hipotesis metode analisis jalur dan Sobel Test. Hasil penelitian menunjukkan bahwa : 1) Return On Asset mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di BEI tahun 2014-2018. 2) Earning Per Share berpengaruh secara positif dan signifikan terhadap Sustainability Report melalui nilai perusahaan pada perusahaan pertambangan yang terdaftar di BEI tahun 2014-2018. 3) 10. Leverage berpengaruh secara positif dan signifikan terhadap Sustainability Report melalui nilai perusahaan pada perusahaan pertambangan yang terdaftar di BEI tahun 2014-2018.Kata Kunci: Return On Asset, Earning Per Share, Debt to Equity Ratio, Price to Book Value, Sustainability Repor
Co-Authors - FACHRURROZIE A. Kumedi Ja’far A.A. Ketut Agung Cahyawan W Abdul Haris Abdul Mutholib Abdul Mutolib Achmad Furqon, Achmad ACHMAD RIFAI Adikusuma, Thomas Afriayani, Iis Agung Purwana Agus Supratiawan, Agus AHMAD MUNIR Ahmad Nurkhin Alfarisyi, Mirza Fathus Syifa Alfreda, Yulianus Wima Krisna Amal, Muhammad Ihlashul Amelia, Regina Amrozi andari, efi Antonius Totok Priyadi Apriani, Uci Ardini, Yusi Ariani Ariani Arifin, Shokhibul Arifin, Sokhibul Arrosyid, Alwi Arumsari, Yogi Asrianto, Asrianto Astuti, Suci Astuti, Suci Aswandi Aswandi, Aswandi Athoillah Athoillah, Athoillah Atik Widiarti Avian, Ishlah Awalya Ma’rifatul Jannah, Awalya Ma’rifatul Ayuntavia, Ayuntavia Bakti Kurniawan, Fajar Basa, Itail Husna Bianggo NauE, Dian Adhe Bowo Sumanto, Bowo Burniadi Moballa Dahlan, Robi Dani, Hamril Dea Afita Devitasari, Oktavia anggun Dina Maharani Dzulkurnain, Achmad Riqi Dzulkurnain, Achmad Riqi Ed, Erwin Eko Naryono Eko Yudiyanto el-Hajjami, Aicha Ellinasari, Tiara Fita Erlangga, Gaga Erwin Edyansyah, Erwin Eryk, Eryk Eryk, Irwan Heryanto Estiawan, Andika Bayu Evinna Cinda H Faishol, Muhammad Faizal, Elka Fakhruddin Fakhruddin Fandianta, Fandianta Febrianti, Elza Febriyani, Erisa Fian Tri Rohmah Fitantri Ambar Rini, Fitantri Ambar Frandi Charisma Gunawan, Chandra Hadi Susilo, Sugeng Halius, Nadiya Lutfiah Handayani Handayani Harahap, M. Zusriansyah Fahrudin Harijanto, Priya Surya Harijono, Agus Haris Puspito Buwono Harsono Harsono Hartati, Risda Hasan Mukhibad Hayumuti Hayumuti, Hayumuti Helmy, Abdullah Hermansyah, Herry Heryanto Eryk, Irwan Heryanto, Irwan HIDAYAT, MOCH CHARIS Hotnier Sipahutar, Hotnier Humaid, M Nurul Ibrahim, Rivai Idam Mustofa Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrawan, Adi Isa Isa Ismanto, Djainul Istikhomah, Dwi Jannah, Anisa Nurul Jannah, Awalya Ma’rifatul Jarot Tri Bowo Santoso Jati, Kuat Waluyo Jaziela Huwaida Joko Sutarto Karneli, Karneli Karwiti, Witi Kaswari Kaswari Khikam, Dawamul Khoerrunisah, Assyifa Khozin, Khozin Kiswanto Kiswanto Kiswanto Kiswanto Kris Witono Krisna Rendi Awalludin Kurniawan, Fajar Bakti Kusuma, George Endri Laeli Mafudah, Laeli Lailatul Fithriyah Azzakiyah Larasati, Desi Lativa Ulisanti Lestari, Wuni Sri Linda Firdawaty Luhur Wicaksono Lusiani, Cucuk Evi Margunani, Margunani Martawati, Mira Esculenta Maskur Maskur Mochammad Imron Awalludin Moh Nur Hakim Moh. Hartono Mohammad Noor Hidayat Mohamoud, Mohamed Esse Mufliha Wijayati Muhammad Fakhruddin Muhammad Habibi Muhammad Ihlashul'amal Muhammad Ihlasul Amal Muhammad Iqbal Muhammad Zainal Abidin Mulyani, Wiwiek Murtiningsih, Rima Muzaiyanah, Indri Ayu Naqiyah Mukhtar Nasrazuhdy, Nasrazuhdy Nihayah, Annis Nurfitriana Nikhmah, Sofrotul Nikhmah, Sofrotul Nina Oktarina Nofi Maria Krisnawati, Nofi Maria Novita Sari Nugraha, Nopia Dimas Nugroho, Pipit Wahyu NUR CHAKIM Nur Khalim Darwiyati Nurdiah Nurdiah Nurhayati Nurhayati Nurjannah Rahayu Kistanti NURUL ARIFAH Onny Setiani Permata, Resti Dora Ponti Almas Karamina Prabowo Yudo Jayanto Praditasari, Prasti Praditasari, Prasti Pramesti, Lely Pranoto, Bayu Prihadini, Taufan Prihadini, Taufan Pujianto Pujianto PURWANTI PURWANTI Purwanti, Heni Agus Purwati, Rina Puspitasari, Winda Putra, Agiel Laksamana Putri, Ayuni Riska R.N. Akhsanu Takwim, R.N. Akhsanu Rahmad, Cahya Rahmat, Muhamad Hudan Rahmawati Ahfan, Rahmawati Rahmawati, Ully Ramadan, Alika Padia Ramadhan, Mochamad RAMDHANI, ACHMAD FAJAR Refai, Refai Rezekiyah, Sholeha Riennova, Riennova Rifa’i, Muhamad Riki Dwi Angga Saputro Rini Muharini Romelah Romelah Ronilaya, Ferdian Rusman Rusman Sa'diyah, Khalimatus Sabrina, Lina Nur Sahli, Indra Taufik Saiful Anwar Salmani, Salmani Santoso, Asfari Hariz Sapto Wibowo Saputra, Masramdhani Satworo Adiwidodo Septiawati, Agnes Setiani, Dwi Silvia, Veny Simega, Novianti Yoyo Siregar, Sri Sulpha Siska, Dominika Siswanto, Shofiyah Salsabila Siti Halijah Sitompul, Loly Sabrina Solly Aryza Sucihatiningsih Dian Wisika Prajanti Suharto, Nugroho Sulistyarini, Sulistyarini Sulistyono Sulistyono Supartini, Sri Susilo, Sugeng Hadi Syailendra, Anton Syam, Aldo Redho Syamsul Arifin Tama, M. Fauzan Aditya Terry, Kris Money Thoken, Florensius Tubalawony, Rudolfo Turno, Turno Veithzal Rivai Zainal Vita Nurul Azizah WAHYU FIRMANSYAH Wahyu Pratiwi, Wahyu Wardani, Afika Herma Wasino Wasino Wiwiet Eva Savitri Wulandari, Rika Ayu Yozi Aulia Rahman, Yozi Aulia Yuhanandri, Alnanda Yulfita ’Aini Yusneli, Yusneli Yusniar Hanani Yusron, Moh Alwi Yusron, Moh. Alwi Zainuri, Ach. Muhib Zakiuddin, Muhammad Naufal