Damayanti, Novia (2025) PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN CASH HOLDING TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the effect of Sustainability Report Disclosure and Cash Holding on Firm Value with Managerial Ownership as a Moderating Variable. Firm value is considered one of the important indicators for investors to assess the company’s future prospects, which will serve as a consideration for investment decisions. The research objects are companies in the basic materials and energy sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using purposive sampling, resulting in a total of 123 observations after removing 57 outlier data points. This research employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange (IDX). The analysis was conducted using moderation regression analysis with EViews version 12 software. The results indicate that sustainability report disclosure and cash holding do not have a significant effect on firm value. However, managerial ownership is able to moderate the effect of sustainability report disclosure on firm value as well as the effect of cash holding on firm value. This suggests that the level of managerial share ownership acts as a monitoring mechanism for the extent of sustainability report disclosure and the management of cash within the company, making both more effective and ultimately enhancing firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis Pengaruh Pengungkapan Laporan Keberlanjutan dan Cash Holding Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. Nilai perusahaan menjadi salah satu indikator penting bagi investor untuk melihat prospek masa depan perusahaan yang akan dijadikan bahan pertimbangan untuk berinvestasi di perusahaan tersebut. Objek penelitian ini adalah perusahaan sektor basic materials dan energi yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Sampel dipilih menggunakan metode purposive sampling dengan total 123 data setelah dilakukan outlier sebanyak 57 data. Penelitian ini bersifat kuantitatif dan menggunakan data sekunder yang didapatkan dari Bursa Efek Indonesia (BEI). Analisis dilakukan dengan analisis regresi moderasi dengan menggunakan software EViews versi 12. Hasilnya menunjukkan bahwa pengungkapan laporan keberlanjutan dan cash holding tidak berpengaruh terhadap nilai perusahaan. Sementara itu, kepemilikan manajerial mampu memoderasi pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan dan pengaruh cash holding terhadap nilai perusahaan. Hal ini menandakan bahwa tingkat kepemilikan saham oleh pihak manajemen mampu menjadi mekanisme pengawasan terhadap tingkat pengungkapan laporan keberlanjutan serta pengelolaan kas dalam perusahaan sehingga menjadi lebih efektif dan akan meningkatkan nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Firm Value, Sustainability Report Disclosure, Cash Holding, Managerial Ownership, Signalling Theory Nilai Perusahaan, Pengungkapan Laporan Keberlanjutan, Cash H | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Novia Damayanti | |||||||||
| Date Deposited: | 20 Aug 2025 06:11 | |||||||||
| Last Modified: | 20 Aug 2025 06:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52228 |
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