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All Journal Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Yasmin Shabirah Kaplale
Fakultas Ekonomi dan Bisnis Universitas Pancasila
Economics, Econometrics & Finance Education Other

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PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE DAN MEKANISME GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020) Yasmin Shabirah Kaplale; Yetty Murni; Salis Musta Ani
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4033

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Pengaruh Environmental Disclosure, Social Disclosure, dan Mekanisme Governance terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020). Data yang digunakan adalah data sekunder berupa data annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 35 perusahaan sehingga data observasi berjumlah 85 sampel. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan environmental disclosure, social disclosure, dan komite audit tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Environmental Disclosure, Social Disclosure, Komisaris Independen, Komite Audit, Profitabilitas. ABSTRACT The purpose of this study was to determine the Effect of Environmental Disclosure, Social Disclosure, and Governance Mechanisms on Firm Value (Empirical Study on Companies Listed on the Indonesia Stock Exchange in 2018-2020). The data used is secondary data in the form of annual report data for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The sample selection in this study was a purposive sampling method. Based on the predetermined criteria obtained a sample of 35 companies so the observation data amounted to 85 samples. The hypothesis test used is multiple linear regression analysis using the IBM SPSS Statistic version 25.0 program. The results of this study indicate that the independent board of commissioners has a positive and significant effect on firm value. Keywords: Environmental Disclosure, Social Disclosure, Independent Board of Commissioners, Audit Committee, Profitability.
Co-Authors SALIS MUSTA ANI Yetty Murni