Search for collections on University of Merdeka Malang Repository

Pengaruh Pengungkapan Kinerja Ekonomi, Sosial, Lingkungan Terhadap Kinerja Keuangan Dan Implikasinya Pada Nilai Perusahaan

Dura, Justita (2022) Pengaruh Pengungkapan Kinerja Ekonomi, Sosial, Lingkungan Terhadap Kinerja Keuangan Dan Implikasinya Pada Nilai Perusahaan. Graduate thesis, Program Pascasarjana Universitas Merdeka Malang.

[thumbnail of HALAMAN DEPAN.pdf]
Preview
Text
HALAMAN DEPAN.pdf

Download (519kB) | Preview
[thumbnail of BAB VI.pdf] Text
BAB VI.pdf
Restricted to Repository staff only

Download (35kB)
[thumbnail of DAFTAR PUSTAKA.pdf]
Preview
Text
DAFTAR PUSTAKA.pdf

Download (170kB) | Preview

Abstract

Manufacturing companies in Indonesia currently mostly only focus on disclosing financial statements related to financial performance, only the need for a sustainability report to attract stakeholders. This study aims to examine the effect of economic, social, and environmental performance on firm value through financial performance. This study is a quantitative study that analyzes the relationship between economic, social and environmental performance on firm value through financial performance. The sample in this study using a purposive sampling method as many as 171 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The analysis used in this study uses path analysis. The results of this study indicate that [1] economic performance affects financial performance, [2] social performance affects financial performance, [3] environmental performance affects financial performance, [4] economic performance affects firm value, [5] social performance influence on firm value, [6] environmental performance has no effect on firm value, [7] financial performance has a positive effect on firm value, [8] economic performance has an effect on firm value through financial performance, [9] social performance has an effect on firm value through financial performance, [10] environmental performance has an effect on firm value through financial performance. This study uses research originality using financial performance as an intervening variable to examine the effect of economic, social, environmental performance on firm value. This study uses the GRI Standards guidelines, and the sample used in manufacturing companies. This research has never been tested before on manufacturing companies whose characteristics are different from other companies with the GRI Standards guidelines.

Item Type: Thesis (Graduate)
Additional Information: Justita Dura NIM: 17078000001
Uncontrolled Keywords: Disclosure of economic performance, social performance, environmental performance, financial performance and firm value
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HG Finance
Divisions: Program Pascasarjana > S3 Ilmu Ekonomi
Depositing User: Rita Juliani
Date Deposited: 27 Mar 2023 07:08
Last Modified: 23 Jul 2024 06:26
URI: https://eprints.unmer.ac.id/id/eprint/3133

Actions (login required)

View Item View Item