EFEK PEMBIAYAAN EKSTERNAL MEMODERASI PENGARUH INTEGRATED REPORTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Sektor Keuangan yang Listing di BEI Tahun 2018-2022)

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EFEK PEMBIAYAAN EKSTERNAL MEMODERASI PENGARUH INTEGRATED REPORTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Sektor Keuangan yang Listing di BEI Tahun 2018-2022)

ESMAWATI - Nama Orang; Aryani Intan Endah Rahmawati - Nama Orang;

ABSTRACT

The phenomenon of rising and falling stock prices in the capital market is related
to the value of the company. When stock prices fall, many shareholders tend to sell
their shares to minimize losses. This may result in a decrease in the company's
internal capital due to the loss of investors and creditors. As a result, the company
may need to rely on external capital such as loans to meet long-term capital needs.
The company's ability to return external capital can be analyzed through integrated
reports (IR) and the company's ability to generate profits each year. So, this study
aims to analyze the effect of integrated reporting and profitability on firm value
moderated by external financing. The independent variables in this study are
integrated reporting and profitability. The dependent variable is firm value, and the
external financing variable as a moderating variable. This study has a population
in the entire financial sector listed on the Indonesia Stock Exchange (IDX) in 2018-
2022. Then sampling using purposive sampling so that 51 companies were
obtained. The type of data used is secondary data in the form of annual financial
reports of companies listed on the IDX. The moderation analysis technique uses
MRA (Moderated Regresson Analysis) which is used to test the hypothesis using
eviews 10. The results showed that integrated repoting has a significant positive
effect on firm value. Profitability has a significant negative effect on firm value,
external financing is able to moderate integrated reporting on firm value. However,
external financing is not able to moderate profitability on firm value.
Keywords: Firm value, integrated reporting, profitability, external financing.

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Informasi Detail

Judul Seri: -
No. Panggil: 2X6.2 ESM e 24
Penerbit: SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024
Deskripsi Fisik: 21 cm, 145 Halaman
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 2X6.2
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: Akuntansi Syariah
Info Detail Spesifik: -
Pernyataan Tanggungjawab: ESMAWATI

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BAB I_205221352

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