NAVIGATING CORPORATE SUCCESS: UNRAVELING THE IMPACT OF INSTITUTIONAL AND MANAGERIAL OWNERSHIP, MODERATED BY CORPORATE SOCIAL RESPONSIBILITY

Stefanus Dimas Ryan Saputro, Nadia Natalia

Abstract


Tujuan dari penelitian ini adalah untuk menentukan apakah kualitas audit dapat meredam dampak profitabilitas terhadap nilai bisnis dan apakah Laporan Keberlanjutan dan profitabilitas memiliki dampak terhadap nilai perusahaan. Profitabilitas dan laporan keberlanjutan adalah dua faktor yang digunakan untuk menentukan seberapa banyak nilai sebuah perusahaan. Untuk menjalin hubungan yang mungkin meningkatkan atau menurunkan hubungan antara karakteristik profitabilitas dan nilai perusahaan, kualitas audit digunakan dalam penelitian ini sebagai moderasi dan dukungan. Populasi untuk penelitian ini diambil dari data resmi yang disediakan oleh Bursa Efek Indonesia (BEI), yang mencakup semua bisnis yang terdaftar untuk tahun 2020 hingga 2022 kecuali industri perbankan. Pengambilan sampel secara purposif digunakan untuk menentukan sampel penelitian, menghasilkan 219 sampel penelitian. Metode analisis data penelitian ini menggunakan analisis regresi linear berganda. Temuan penelitian menunjukkan bahwa Laporan Keberlanjutan baik tidak memiliki efek atau memiliki dampak negatif terhadap nilai perusahaan. Sementara itu, nilai perusahaan dipengaruhi secara positif oleh profitabilitas. Dampak profitabilitas terhadap nilai perusahaan dapat diperkuat oleh kualitas audit sebagai komponen pengatur.


Keywords


Laporan Keberlanjutan; Profitabilitas; Nilai Perusahaan; Kualitas Audit

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References


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