LESTARI, ITA (2024) PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP FIRM VALUE DENGAN SUSTAINABILITY REPORTING DISCLOSURE SEBAGAI VARIABEL INTERVENING. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the influence of the Board of Commissioners' Characteristics on Firm Value with Sustainability Reporting Disclosure as an intervening variable in manufacturing companies in the mining sector and chemical base materials listed on the Indonesia Stock Exchange in 2018-2022. The independent variables in this study are the Characteristics of the Board of Commissioners, which are proxied by the Educational Background of the Board of Commissioners, the Age of the Board of Commissioners and the Experience of the Board of Commissioners. The dependent variable in this study is the firm value proxied by Tobin's Q. The intervening variable in this study is sustainability reporting disclosure, which is proxied by the economy, environment, and society. The research sample consists of 26 companies engaged in the manufacturing sector with the observation year 2018-2022. The data analysis method uses path analysis with SPSS 25 software. The results of the study showed that the results of the direct influence test showed that 1) The educational background of the Board of Commissioners had no effect and was not significant to Firm Value 2) The age of the Board of Commissioners had no effect and was not significant to Firm Value 3) The experience of the Board of Commissioners had no effect and was not significant to Firm Value 4) Sustainability Reporting Disclosure 5 ) The educational background of the Board of Commissioners has an influence and significance on Sustainability Reporting Disclosure 6) The age of the Board of Commissioners has no effect and is not significant on Sustainability Reporting Disclosure 7) The experience of the Board of Commissioners has no effect and is not significant on Sustainability Reporting Disclosure 8) The educational background of the Board of Commissioners has an influence and is significant on Firm Value with Sustainability Reporting Disclosure as an intervening 9) The age of the Board of Commissioners has no effect and is not significant on Firm Value with Sustainability Reporting Disclosure as an intervening 10) The experience of the Board of Commissioners has no effect and is not significant on Firm Value with Sustainability Reporting Disclosure as an intervening.

Item Type:	Thesis (Master)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Uzliawati, Lia 197611072002122001 Thesis advisor Yuvisa Ibrani, Ewing 198005012008121002
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh Karakteristik Dewan Komisaris terhadap Firm Value dengan Sustainability Reporting Disclosure sebagai variable intervening pada perusahaan manufaktur sektor pertambangan dan bahan dasar kimia yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Variabel independen dalam penelitian ini adalah Karakteristik Dewan Komisaris yang di proksikan oleh Latar Belakang Pendidikan Dewan Komisaris, Usia Dewan Komisaris dan Pengalaman Dewan Komisaris. Variabel dependen pada penelitian ini adalah Firm Value yang diproksikan oleh Tobin’s Q. Variable intervening pada penelitian ini adalah Sustainability Reporting Disclosure yang diproksikan oleh ekonomi, lingkungan dan social. Sampel penelitian berjumlah 26 perusahaan yang bergerak pada sektor manufaktur dengan tahun pengamatan 2018-2022. Metode analisis data menggunakan analisis jalur dengan software SPSS 25. Hasil penelitian menunjukkan bahwa hasil uji pengaruh langsung menunjukkan bahwa 1) Latar Belakang Pendidikan Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Firm Value 2) Usia Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Firm Value 3) Pengalaman Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Firm Value 4) Sustainability Reporting Disclosure berpengaruh dan signifikan terhadap Firm Value 5) Latar Belakang Pendidikan Dewan Komisaris berpengaruh dan signifikan terhadap Sustainability Reporting Disclosure 6) Usia Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Sustainability Reporting Disclosure 7) Pengalaman Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Sustainability Reporting Disclosure 8) Latar Belakang Pendidikan Dewan Komisaris berpengaruh dan signifikan terhadap Firm Value dengan Sustainability Reporting Disclosure sebagai intervening 9) Usia Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Firm Value dengan Sustainability Reporting Disclosure sebagai intervening 10) Pengalaman Dewan Komisaris tidak berpengaruh dan tidak signifikan terhadap Firm Value dengan Sustainability Reporting Disclosure sebagai intervening.
Uncontrolled Keywords:	Characteristics of the Board of Commissioners, Firm Value, Sustainability Reporting Disclosure. Karakteristik Dewan Komisaris, Firm Value, Sustainability Reporting Disclosure.
Subjects:	L Education > L Education (General)
Divisions:	08-Pascasarjana > 62101-Magister Akuntansi 08-Pascasarjana
Depositing User:	Ita lestari
Date Deposited:	19 Aug 2024 08:57
Last Modified:	19 Aug 2024 08:57
URI:	http://eprints.untirta.ac.id/id/eprint/40714

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