Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan Dengan Investment Opportunity Set Sebagai Variabel Moderating

Gunawan, Yovani; Mayangsari, Sekar

doi:10.25105/jat.v2i1.4828

Cited by 22 publications

(29 citation statements)

References 2 publications

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“…Nilai perusahaan adalah persepsi investor terhadap tingkat keberhasilan perusahaan yang sering dikaitkan dengan harga saham, semakin tinggi harga saham semakin tinggi pula nilai perusahaan. Nilai perusahaan yang tinggi menjadi keinginan para pemilik perusahaan, sebab dengan nilai yang tinggi menunjukkan kemakmuran pemegang saham juga tinggi (Gunawan dan Sekar, 2015). Nilai perusahaan pada dasarnya dapat diukur melalui beberapa aspek, salah satunya adalah dengan harga pasar saham perusahaan, karena harga pasar saham mencerminkan penilaian investor secara keseluruhan atas ekuitas yang dimiliki perusahaan.…”

Section: Nilai Perusahaanunclassified

Pengaruh Strategi Diferensiasi Produk, Struktur Modal Dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Elisabet¹,

Mulyani

2019

j. n.a. akunt. n.a.

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The purpose of this study was to examine the effect of Product Differentiation Strategy, Capital Structure and Corporate Social Responsibility Disclosure on Corporate Values with Institutional Ownership as Moderation variables in manufacturing companies listed on the Indonesia Stock Exchange. This study uses the Institutional Ownership variable as a moderating variable, namely to find out institutional ownership owned by the company. As well as this study using a variable company size which is used as a control variable, the relationship between dependent and independent variables. This study also aims to determine what factors have a significant effect on the value of the company. Based on the results of the analysis, it can be concluded that the Product Differentiation Strategy has a positive influence on Company Value, Capital Structure does not have a negative influence on the Corporate Value, Corporate Social Responsibility Disclosure does not have a positive influence on the Company's Value, Institutional Ownership has a positive influence on the Value of the Company, Institutional Ownership does not can strengthen the influence of the Product Differentiation Strategy on Company Value, Institutional Ownership cannot weaken the influence of Capital Structure on Company Value, Institutional Ownership cannot strengthen the influence of Corporate Social Responsibility Disclosure on Company Value.

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Section: Nilai Perusahaanunclassified

Pengaruh Strategi Diferensiasi Produk, Struktur Modal Dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Elisabet¹,

Mulyani

2019

j. n.a. akunt. n.a.

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“…Beberapa penelitian sebelumnya telah menggunakan faktor-faktor dalam pengujian terhadap nilai perusahaan. Faktor-faktor yang diduga terkait dengan nilai perusahaan tersebut dapat dikelompokkan menjadi beberapa kategori, misalnya pada kebijakan dividen (Bahrun et al, 2020), (Salman et al, 2020), (Handriani & Robiyanto, 2018), (Raz & Amir, 2014), (Skinner & Soltes, 2009), keputusan investasi (Bahrun et al, 2020), (Tyastari et al, 2017), (Handriani & Irianti, 2015), tata kelola perusahaan (Sutrisno, 2020), (Pibri, 2021), derivatif (Firmansyah & Purnama, 2020) (Irawanti et al, 2018), (Frensidy, 2019), tanggung jawab sosial perusahaan (Gaol et al, 2021), (Fatchan & Trisnawati, 2016), (Gunawan & Mayangsari, 2015), (Jo & Harjoto, 2011) dan income smoothing (Novianti & Firmansyah, 2020).…”

Section: Pendahuluanunclassified

Respon Investor atas Tanggung Jawab Sosial Tata Kelola Perusahaan di Indonesia: Perspektif Resource Based View

et al. 2021

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This study aims to examine the effect of corporate social responsibility disclosure and corporate governance disclosure on firm value in Indonesia. This study uses a Resource Based View perspective which is still rarely used in testing firm value. This study uses data and information from manufacturing companies listed on the IDX from 2016 to 2019. After purposive sampling, the final sample that can be used is 260 observations. Testing the data using multiple linear analysis with panel data. The test results show that corporate social responsibility and corporate governance have no effect on firm value. The test results in this study indicate that the Financial Services Authority as the supervisor of issuers in the Indonesian capital market, needs to improve corporate governance and corporate social responsibility arrangements. Keywords: Governance; Sustainability; Disclosure; Firm Value.

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“…The growth of the company can be seen from certain period of sales growth (sales growth) and the ratio of investment that is increasingly made by the company to fixed assets, so it will be a high level of investment made by the company. According to Mayangsari, it is argued that Investment Opportunity Set is a company value, the amount of which depends on expenditures determined by management in the future, which at present is investment choices that are expected to generate greater returns [6]. Investment Opportunity Set with fixed assets.…”

Section: Investment Opportunity Setmentioning

confidence: 99%

The Effect of Return on Equity and Investment Opportunity Set to Price Earnings Ratio with Current Ratio as a Moderating Variable in Metal Companies Listed in Indonesia Stock Exchange (Bursa Efek Indonesia)

Wahyuni¹,

Hafiz²

2019

Proceedings of the First International Conference on Administration Science (ICAS 2019)

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This study aims to empirically examine the effect of return on equity and investment opportunity set on price earnings ratio with the current ratio as a moderating variable. The dependent variable in this study is the price earnings ratio. While the independent variable is return on equity and investment opportunity set. Current ratio is as a moderating variable. This population is 16 metal companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sample selection technique uses purposive sampling method. Based on the criteria obtained, there were 11 manufacturing companies which were the research samples. The data analysis techniques used are multiple, residual, and Moderated Regression Analysis (MRA). To obtain the data needed in this study, the author uses documentation techniques from data published by the company from the official IDX website www.idx.co.id. As well as annual reports owned by the company. The data analysis technique in this study is using path analysis, classical assumption test, hypothesis testing, t-test, f-test, coefficient of determination, moderation regression analysis, residual test which is processed using SPSS version 16. The results of this study show that return on equity has a positive and significant effect on price earnings ratio. The investment opportunity set has a negative effect on price earnings ratio. With MRA analysis, the current ratio is able to moderate the effect of return on equity on price earnings ratio. Current ratio is able to moderate the effect of investment opportunity set on price earnings ratio. Keywords-price earnings ratio; return on equity; investment opportunity set; current ratio

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Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan Dengan Investment Opportunity Set Sebagai Variabel Moderating

Cited by 22 publications

References 2 publications

Pengaruh Strategi Diferensiasi Produk, Struktur Modal Dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Pengaruh Strategi Diferensiasi Produk, Struktur Modal Dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Respon Investor atas Tanggung Jawab Sosial Tata Kelola Perusahaan di Indonesia: Perspektif Resource Based View

The Effect of Return on Equity and Investment Opportunity Set to Price Earnings Ratio with Current Ratio as a Moderating Variable in Metal Companies Listed in Indonesia Stock Exchange (Bursa Efek Indonesia)

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