Analisis kesehatan
Keywords:
kesehatan, mental, manusiaAbstract
A firm's valuation serves as a pivotal determinant in gauging its long-term orientation, thereby compelling enterprises to engage in endeavors that augment their corporate worth. With the Sustainability reportacting as a moderating variable, this inquiry endeavors to scrutinize the ramifications of the Profitability Committee, Leverage, and Sustainability on Firm Value. This study adopts a nominal scale and adheres to a quantitative methodology. The unit of analysis encompasses sustainability and annual financial disclosures of entities within the property and real estate sector. The sample comprises 55 firms enlisted on the Indonesia Stock Exchange (IDX) during the fiscal years 2021–2023. The sample selection was executed via purposive sampling, utilizing secondary data sources. Analytical techniques employed include descriptive statistics, multiple linear regression, moderated regression analysis (MRA), and classical assumption testing. Empirical findings delineate that profitability bears no statistically significant influence on firm value. Conversely, firm value is demonstrably affected by the sustainability committee and leverage. Moreover, the sustainability reportmoderates the nexus between profitability and leverage in relation to firm value. However, it fails to moderate the interplay between firm value and the sustainability committee.
References
Alamsyah, B. U. (2024). Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Nilai Perusahaan. Syntax Literate ; Jurnal Ilmiah Indonesia, 9(3), 2184–2192. https://doi.org/10.36418/syntax-literate.v9i3.15470
Amin, H. (2024). The Influence of Sustainability Reporting in Enhancing Firm Value. Information Management and Business Review, 16, 257–266.
Arga Surya Wira, Dwi Urip Wardoyo, M. Luthfi Islahuddin, Rahmania Gita Safitri, & Syifa Nabbilah Putri. (2022). Pengaruh Sustainability reportTerhadap Nilai Perusahaan (Studi Perusahaan Non Keuangan dari tahun 2018-2020) Proxy : PBV (Price to Book Value). Jurnal Publikasi Ekonomi Dan Akuntansi, 2(2), 161–166. https://doi.org/10.51903/jupea.v2i2.333
Firmansyah, A. T., & Sri Lastanti, H. (2024). Pengaruh Sustainability reportDisclosure, Profitabilitas, Dan Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. Jurnal Ekonomi Trisakti, 4(1), 331–340. https://doi.org/10.25105/jet.v4i1.19036
Givens, G. (2020). Pengaruh Profitablitas, Ukuran Perusahaan, Leverage dan Likuiditas Terhadap Nilai Perusahaan. Jurnal Multiparadigma Akuntansi Tarumanagara / Vol.2 , No.1 , Januari 2020 : 367 - 375.
Hafiz, M. P. Al. (2023). Outlook Properti 2023: Sektor Properti akan Semakin Kuat. Www.Marketeers.Com. https://www.marketeers.com/outlook-properti-2023-sektor-properti-akan-semakin-kuat/
Hendi, Pramesti, D., & Harsono, B. (2024). The Moderating Effect of Sustainability Reporting on the Influence of Tax Avoidance on Firm Value. Ilomata International Journal of Tax and Accounting, 5(1), 221–233. https://doi.org/10.52728/ijtc.v5i1.1048
Hidayat, I., & Tasliyah, M. (2022). Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 5(1), 94. https://doi.org/10.32497/akunbisnis.v5i1.3618
Husnan, S. (2020). Dasar Dasar Manajemen Keuangan. Yogyakarta: UPP STIM YKPN.
Kasmir. (2021). Analisis Laporan Keuangan. Jakarta: Rajagrafindo Persada.
Lating, A. I. S., Ngumar, S., & Mildawati, T. (2020). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Sustainability. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 7(8). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4244/4257
Lestari, A. D., & Khomsiyah, K. (2023). Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability reportTerhadap Nilai Perusahaan. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(3), 514–526. https://doi.org/10.47709/jebma.v3i3.2799
Muharromah, R. (2021). Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan. Prosiding Seminar Nasional Ekonomi Dan Bisnis.
Munawaroh. (2023). Kinerja Keberlanjutan: Urgensi Dalam Mediasi. Yogyakarta: CV Budi Utama.
Muntaha, M. R., & Haryono, S. (2021). Pengaruh Corporate Governance, Sustainability committee , dan Degree of Multinational Activity Terhadap CSR Disclosure. AKSES: Jurnal Ekonomi Dan Bisnis, 16(1), 63–75. https://doi.org/10.31942/akses.v16i1.4473
Munzir, M., Andriyan, Y., & Hidayat, R. (2023). Consumer Goods: Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dimediasi oleh Corporate Social Responsibility. Jurnal Akuntansi Dan Governance, 3(2), 153. https://doi.org/10.24853/jago.3.2.153-165
Nadhilah, F., Widjaja, H. S., & Kaban, R. F. (2022). Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan. Gorontalo Accounting Journal, 5(2), 174. https://doi.org/10.32662/gaj.v5i2.2165
Natalie, V., & Lisiantara, G. A. (2022). Pengaruh Profitabilitas (ROA), Likuiditas (AKO), Ukuran Perusahaan (SIZE), dan Leverage (LTDER) terhadap Nilai Perusahaan. Owner, 6(4), 4175–4186. https://doi.org/10.33395/owner.v6i4.1057
Nurdiah, N., & Asrori, A. (2021). Pengaruh Profitabilitas Dan Leverage Terhadap Sustainability reportDengan Nilai Perusahaan Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018). JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(1), 15–36. https://doi.org/10.56696/jaka.v2i1.5146
Orazalin, N. S., Ntim, C. G., & Malagila, J. K. (2024). Board Sustainability committee s, Climate Change Initiatives, Carbon Performance, and Market Value. British Journal of Management, 35(1), 295–320. https://doi.org/10.1111/1467-8551.12715
Pujiningsih, V. D. (2020). Pengaruh Sustainability reportTerhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 579–594. https://doi.org/10.17509/jrak.v8i3.22841
Purba, R. (2023). Teori Akuntansi: Sebuah Pemahaman untuk Mendukung Penelitian di Bidang Akuntansi. Medan: Merdeka Kreasi.
Sari, E. G., & Faisal, Y. (2024). Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia. 03(01), 1–15.
Sekarwati, R. N., & Susilo, D. E. (2023). Pengaruh Cash Holding Dan Profitabilitas Terhadap Perataan Laba (Studi Pada Perusahaan Property Dan Real Estate Tahun 2020 - 2022). INNOVATIVE: Journal Of Social Science Research, 3(3), 7990–8003. http://repository.untad.ac.id/id/eprint/2882
Shah, S. Q. A., Lai, F. W., Shad, M. K., Konečná, Z., Goni, F. A., Chofreh, A. G., & Klemeš, J. J. (2021). The inclusion of intellectual capital into the green board committee to enhance firm performance. Sustainability (Switzerland), 13(19), 1–21. https://doi.org/10.3390/su131910849
Sugiono, A. (2020). Analisa Laporan Keuangan. Jakarta: Grasindo.
Sulistyowati, I., & Tumirin, T. (2023). Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon. Journal of Culture Accounting and Auditing, 2(1), 188. https://doi.org/10.30587/jcaa.v2i1.5823
Tanaya, G., Semuel, H., & Devie, D. (2023). The Effect of Corporate Social Responsibility on Firm Value with Tax Avoidance and Sustainable Financial Performance as Mediators. Petra International Journal of Business Studies, 6(2), 157–166. https://doi.org/10.9744/petraijbs.6.2.157-166
Titisari, K. H. (2020). Up Green CSR (Refleksi Edukatif Riset CSR dalam Pengembangan Bisnis). Surakarta: Kekata Group.
Virgiawan Agung, G. (2024). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Tingkat Pengungkapan Sustainability reportPada Bumd Di Indonesia.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Ipung Dwiansyah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
