PENGARUH PROFITABILITAS, STRUKTUR KEUANGAN DAN SOCIAL DISCLOSURE TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.34128/jra.v7i1.269Keywords:
Profitability, financial structure, social disclosure and company valueAbstract
Penelitian ini dilakukan memiliki tujuan untuk melihat secara parsial seberapa besar dan bagaimana profitabilitas, struktur keuangan, dan social disclosure berpengaruh terhadap nilai perusahaan. Profitabilitas yang diukur menggunakan ROA (Return On Asset), struktur keuangan diukur menggunakan DER (Debt to Equity Ratio), dan social disclosure diukur dengan menggunakan indeks GRI (Global Reporting Initiative) Dalam kajian ini sebagai variabel independen. nilai perusahaan yang diukur menggunakan Tobins’q merupakan variabel dependen. Objek penelitian yaitu pada Perusahaan Perbankan pada bank konvensional yang terdaftar di Bursa Efek Indonesia. Purposive sampling digunakan sebagai teknik pengambilan sampel dengan jumlah sampel yang digunakan sebanyak 25 perusahaan dengan periode penelitian 2019-2022. Perusahaan sampel diambil dengan kriteria mempublikasikan laporan keuangan tahunan yang lengkap, memiliki laba positif, bernilai rupiah dan mengungkapkan social disclosure selama periode penelitian. Kajian ini menggunakan metode analisis regresi linear berganda, dengan pengolahan data statistik menggunakan SPSS. Berdasarkan olah data yang sudah dilakukan dapat menunjukkan hasil bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan secara parsial. Sedangkan struktur keuangan dan social disclosure tidak berpengaruh terhadap nilai perusahaan secara parsial.
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