Pengaruh Cakupan Dan Tone Pengungkapan Sustainability Report Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 - Vanessa Gitaria; Indah Purnamawati; Arie Rahayu (Fakultas Ekonomi dan Bisnis Universitas Papua, 2022)
ABSTRACT This study aims to examine and analyze the effect of disclosure of economic, environmental, and social sustainability reports on company value; and the tone of disclosure of the economic, environmental, and social aspects of the sustainability report on the value of the company. The population of this study are companies listed in the LQ 45 index in 2018-2020. The data collection method in this study was carried out through the website of each research company. This study has 54 research samples taken using purposive sampling method. The data analysis method in this study used descriptive statistical analysis, classical assumption test, multiple linear regression analysis in the form of F test and t test, and coefficient of determination. The results showed that the disclosure of the sustainability report on the economic aspect had no effect, the environmental aspect had a significant positive effect, and the social aspect had a negative effect on firm value. The tone of the disclosure of the sustainability report on the economic aspect has no effect, the environmental aspect has a significant positive effect, and the social aspect has a negative effect on firm value. Keywords: Coverage of Sustainability Report Disclosure, Tone Of Sustainability Report Disclosure, Company Value ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pengungkapan sustainability report aspek ekonomi, lingkungan, dan sosial terhadap nilai perusahaan; dan pengaruh Tone pengungkapan sustainability report aspek ekonomi,lingkungan, dan sosial terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar dalam indeks LQ 45 tahun 2018-2020. Penelitian ini menggunakan 54 sampel penelitian berdasarkan metode purposive sampling. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda berupa uji F dan uji t, dan koefisisen determinasi. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report aspek ekonomi tidak berpengaruh, aspek lingkungan berpengaruh positif signifikan, dan aspek sosial berpengaruh negatif terhadap nilai perusahaan. Tone pengungkapan sustainability report aspek ekonomi tidak berpengaruh, aspek lingkungan berpengaruh positif signifikan, dan aspek sosial berpengaruh negatif terhadap nilai perusahaan. Kata kunci: Cakupan Pengungkapan Sustainability Report, Tone Pengungkapan Sustainability Report, Nilai Perusahaan