PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017
| dc.contributor.author | Riyantie, Nurkhaliza | |
| dc.date.accessioned | 2022-08-09 | |
| dc.date.available | 2022-08-09 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/342/pengaruh-sustainability-report-terhadap-nilai-perusahaan-dengan-kinerja-keuangan-sebagai-pemediasi-pada-perusahaan-yang-terdaftar-di-bursa-efek-indonesia-periode-2013-2017 | |
| dc.description.abstract | This research is based on the idea that sustainability reports can become a medium for companies to inform organizational performance in economic, social and environmental aspects to all stakeholders. By developing and communicating a company's understanding of the relationship between sustainability and business, it is expected to increase the value of an organization's company. Therefore this study aims to determine how the relationship between sustainability report and company value by using financial performance (current ratio and debt to equity ratio) as a mediator. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed sustainability reports using GRI G4 criteria. The research approach is a quantitative study with an intervening research model that is tested by path analysis. The results of the research conducted are the conclusions of the study, including; there is no significant effect of sustainability report on firm value, sustainability report has a positive significant effect on current ratio and negative significant effect on debt to equity ratio, financial performance has a negative significant effect on firm value, and financial performance cannot be a mediator. Keywords: Sustainability Report, Financial Performance, Company Value, Path Analys | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Financial Accounting, Akuntansi Keuangan | en_US |
| dc.title | PENGARUH SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 | en_US |
| dc.type | Skripsi | en_US |
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