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All Journal Atma Jaya Accounting Reseach (AJAR) MARAS : Jurnal Penelitian Multidisplin
Fonnardy, Brigita Christine
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Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Growth sebagai Mediasi Antara Sustainability Report Terhadap Nilai Perusahaan Limang, Andrian; Fonnardy, Brigita Christine; Tansil, Dance; Gunawan, Emylia Kusuma; Yadikarsa, Kevin Indra; Asri, Marselinus
MARAS : Jurnal Penelitian Multidisiplin Vol. 3 No. 1 (2025): MARAS : Jurnal Penelitian Multidisiplin, Maret 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v3i1.701

Abstract

Penelitian ini membahas bagaimana stakeholder menillai kualitas pengungkapan sustainability repot yang mempengaruhi peningkatan pertumbuhan pendapatan perusahaan sehingga nilai saham perusahaan dapat meningkat. Tujuan Penelitian ini adalah untuk menginvestigasi pengaruh sustainability report terhadap nilai perusahaan yang dimediasi growth. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan perusahaan dan laporan keberlanjutan perusahaan non keuangan yang terdaftar di Bursa eEfek Indonesia periode 2019 sampai 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 41 perusahaan non-keuangan. Penelitian ini menggunakan analisis jalur dan uji statistik regresi. Hasil Penelitian ini menunjukkan bahwa sustainabilirt report berpengaruh positif dan signifikan terhadap growth, growth berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil pengujian sobel menunjukkan bahwa growth tidak memediasi antara sustainability report terhadap nilai perusahaan.
Role of Board Diversity in Achieving Firm Value through Sustainability Performance Creation Fonnardy, Brigita Christine
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.526

Abstract

This study explores the role of board diversity in achieving firm value through sustainability performance. This study uses secondary data from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The purposive sampling method was used to select 41 companies as research samples. Path analysis and linear regression statistical tests were used as analytical tools. The results show that of the board diversity factors studied, only the proportion of women on the board of directors and the competence of the board of directors have a significant positive influence on corporate sustainability performance. Meanwhile, board age and the proportion of independent commissioners also have a positive but statistically insignificant effect on sustainability performance. Foreign national members on the board of directors show an insignificant negative effect. Disclosure of sustainability performance on firm value shows a positive but statistically insignificant effect. Sobel test results show that disclosure of sustainability performance does not mediate the relationship between the variables of board age, proportion of women on the board of directors, board competence, foreign national members on the board of directors, and proportion of independent commissioners with firm value. Overall, this study contributes to understanding how factors in board diversity can influence corporate sustainability performance, although not all factors show a significant influence on firm value through sustainability performance disclosure.
Role of Board Diversity in Achieving Firm Value through Sustainability Performance Creation Fonnardy, Brigita Christine
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.526

Abstract

This study explores the role of board diversity in achieving firm value through sustainability performance. This study uses secondary data from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The purposive sampling method was used to select 41 companies as research samples. Path analysis and linear regression statistical tests were used as analytical tools. The results show that of the board diversity factors studied, only the proportion of women on the board of directors and the competence of the board of directors have a significant positive influence on corporate sustainability performance. Meanwhile, board age and the proportion of independent commissioners also have a positive but statistically insignificant effect on sustainability performance. Foreign national members on the board of directors show an insignificant negative effect. Disclosure of sustainability performance on firm value shows a positive but statistically insignificant effect. Sobel test results show that disclosure of sustainability performance does not mediate the relationship between the variables of board age, proportion of women on the board of directors, board competence, foreign national members on the board of directors, and proportion of independent commissioners with firm value. Overall, this study contributes to understanding how factors in board diversity can influence corporate sustainability performance, although not all factors show a significant influence on firm value through sustainability performance disclosure.
Co-Authors Asri, Marselinus Gunawan, Emylia Kusuma Limang, Andrian Tansil, Dance Yadikarsa, Kevin Indra