Pengaruh environmental disclosure dan profitabilitas terhadap nilai perusahaan manufaktur yang terdaftar di bei tahun 2022 s.d. 2024.

DETAIL KOLEKSI

Pengaruh environmental disclosure dan profitabilitas terhadap nilai perusahaan manufaktur yang terdaftar di bei tahun 2022 s.d. 2024.

Oleh : Mohamad Zidan Fakhriy Zakiy

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Kata Kunci : Environmental Disclosure, GRI Standards 2021, Profitability, Return On Assets (ROA), Firm Value, Tob

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SAK_023002418004_Halaman-Judul.pdf	14
2.	2026_SK_SAK_023002418004_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SAK_023002418004_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SAK_023002418004_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SAK_023002418004_Lembar-Pengesahan.pdf	4
6.	2026_SK_SAK_023002418004_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SAK_023002418004_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SAK_023002418004_Bab-1.pdf	6
9.	2026_SK_SAK_023002418004_Bab-2.pdf	21
10.	2026_SK_SAK_023002418004_Bab-3.pdf	15
11.	2026_SK_SAK_023002418004_Bab-4.pdf	11
12.	2026_SK_SAK_023002418004_Bab-5.pdf	4
13.	2026_SK_SAK_023002418004_Daftar-Pustaka.pdf	3
14.	2026_SK_SAK_023002418004_Lampiran.pdf	12

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh environmental disclosure yang diukur menggunakan standar global reporting initiative (gri standards 2021) dan profitabilitas yang diproksikan dengan return on assets (roa) terhadap nilai perusahaan yang diproksikan dengan rasio tobin\\\'s q. sektor manufaktur dipilih sebagai objek penelitian karena aktivitas operasionalnya bersentuhan langsung dengan dampak lingkungan serta memiliki tingkat transparansi pelaporan yang relatif terintegrasi di bursa efek indonesia (bei). populasi penelitian mencakup seluruh perusahaan manufaktur yang terdaftar di bei selama periode 2022hingga 2024. penentuan sampel dilakukan menggunakan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 92 perusahaan sampel. setelah dilakukan eliminasi terhadap 35 data pencilan (outlier),diperoleh total data observasi akhir sebanyak 241 data panel. teknik analisis data yang digunakan adalah regresi data panel. berdasarkan hasil pengujian spesifikasi model melalui uji chow dan uji hausman, model estimasi terbaik yang terpilih adalah fixed effect model (fem). hasil pengujian statistik menunjukkan bahwa nilai adjusted r-squared sebesar 0,7585, yang mengindikasikan bahwa 75,85% variasi nilai perusahaan dapat dijelaskan secara bersama-sama oleh variable environmental disclosure dan profitabilitas, sedangkan sisanya sebesar 24,15% dijelaskan oleh variabel lain di luar model. pengujian simultan (uji f) membuktikan bahwa seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan (f = 9,8676; p value = 0,0000). secara parsial (uji t), environmental disclosure berpengaruh negatif dan signifikan terhadap nilai perusahaan (Î² = -1,1445; p-value = 0,0000), sehingga hipotesis 1 ditolak. temuan ini mengindikasikan adanya fenomena negative signaling di mana pengungkapan lingkungan dipersepsikan investor sebagai beban biaya operasional dan eksposur risiko ekologis.sebaliknya, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan (Î² = 3,3636; p-value = 0,0007), sehingga hipotesis 2 diterima. hal ini mengonfirmasi signaling theory bahwa kinerja keuangan konvensional yang solid tetap menjadi faktor utama penilaian investor pasar modal indonesia.

T This study aims to empirically examine and analyze the effect of environmental disclosure, measured using global reporting initiative standards (gri standards 2021), and profitability, proxied by return on assets (roa), on firm value, proxied by tobin\\\'s q. the manufacturing sector was selected as the research object due to its operational activities having a direct impact on the environment and its relatively integrated reporting transparency on the indonesia stock exchange (idx).the research population includes all manufacturing companies listed on the idx during the 2022â€“2024 period. sample selection was conducted using a purposive sampling technique based on specific criteria, resulting in a sample of 92 companies. following the elimination of 35 outlier observations, a final panel dataset of 241 observations was obtained. panel data regression was employed as the data analysis technique. model specification tests (chow test and hausman test) determined the fixed effect model (fem) as the optimal estimation model.statistical results reveal an adjusted r-squared of 0.7585, indicating that 75.85% of the variance in firm value is jointly explained by environmental disclosure and profitability, while the remaining 24.15% is accounted for by factors outside the model. simultaneous testing (f-test) confirms that all independent variables jointly exert a significant effect on firm value (f = 9.8676; p-value = 0.0000). partially (t-test), environmental disclosure exhibits a negative and significant effect on firm value ($\\beta = -1.1445; p-value = 0.0000), thereby rejecting hypothesis 1. this finding indicates a negative signaling phenomenon wherein environmental disclosures are perceived by investors as additional operational costs and ecological risk exposure. conversely, profitability demonstrates a positive and significant effect on firm value (beta = 3.3636; p-value = 0.0007), thereby supporting hypothesis 2. this reinforces signaling theory, demonstrating that strong financial performance remains the primary determinant in capital market evaluations in indonesia.keywords: environmental disclosure, gri standards 2021, profitability, return on assets (roa), firm value, tobin\\\'s q, fixed effect model.