PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018)

Nurdiah Nurdiah, Asrori Asrori

Abstract


ABSTRACT

This study is to determine the effect of 1) Profitability on Sustainability Report, 2) Leverage on Sustainability Report, 3) Company Value on Sustainability Report, 4) Profitability on Firm Value, 5) Leverage on Firm Value, 6) Profitability on Sustainability Report through company value, 7) Leverage on Sustainability Report through company value. The sampling technique was using purposive sampling method. Data collection techniques using documentation. Data analysis techniques include 1) Descriptive statistics 2) Classical Assumption Test: Normality, Multicollinearity, Autocorrelation and Heteroscedasticity. 4) Hypothesis testing of path analysis methods and Sobel Test. The results showed that: 1) Return on assets has a positive and significant effect on company value in mining companies listed on the IDX in 2014-2018. 2) Earning Per Share has a positive and significant effect on Sustainability Report through company value at mining companies listed on the IDX in 2014-2018. 3) 10. Leverage has a positive and significant effect on the Sustainability Report through the company value of mining companies listed on the IDX in 2014-2018.

Keywords: Return on Asset, Earning Per Share, Debt to Equity Ratio, Price to Book Value, Sustainability Reporting.

 

ABSTRAK

Penelitian ini untuk mengetahui pengaruh 1) Profitabilitas terhadap Sustainability Report, 2) Leverage terhadap Sustainability Report, 3) Nilai Perusahaan terhadap Sustainability Report, 4) Profitabilitas tehadap Nilai Perusahaan, 5) Leverage terhadap Nilai Perusahaan, 6) profitabilitas terhadap Sustainability Report melalui nilai perusahaan, 7) Leverage terhadap Sustainability Report melalui nilai perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan dokumentasi. Teknik analisis data meliputi 1) Statistik deskriptif 2) Uji Asumsi Klasik: Normalitas, Multikolinearitas, Autokorelasi dan Heteroskedastisitas. 4) Pengujian Hipotesis metode analisis jalur dan Sobel Test. Hasil penelitian menunjukkan bahwa : 1) Return On Asset mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di BEI tahun 2014-2018. 2) Earning Per Share berpengaruh secara positif dan signifikan terhadap Sustainability Report melalui nilai perusahaan pada perusahaan pertambangan yang terdaftar di BEI tahun 2014-2018. 3) 10. Leverage berpengaruh secara positif dan signifikan terhadap Sustainability Report melalui nilai perusahaan pada perusahaan pertambangan yang terdaftar di BEI tahun 2014-2018.

Kata Kunci: Return On Asset, Earning Per Share, Debt to Equity Ratio, Price to Book Value, Sustainability Repor


Full Text:

PDF


DOI: https://doi.org/10.56696/jaka.v2i1.5146

Article Metrics

Abstract view : 527 times
PDF - 685 times

Refbacks

  • There are currently no refbacks.