PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PERBEDAAN GENDER DAN NILAI PERUSAHAAN
DOI:
https://doi.org/10.61769/jabs.v5i1.473Abstract
ABSTRACT
This report is a research on the effects of Perbedaan Gender and Laporan Keberlanjutan Disclosure towards the Firm Value. The purpose of this research is to find out whether there is an direct effect between the Perbedaan Gender and Laporan Keberlanjutan Disclosure towards the Firm Value and the indirect effect of Perbedaan Gender through Laporan Keberlanjutan Disclosure as an intervening variable. This research is done using secondary data obtained from Laporan Keberlanjutan. The population used in this research are companies that are listed in (SRI)-KEHATI and Bisnis 27 Indonesian Stock Exchange for the year period of 2016-2018. The selected sample were 23 companies out of 52 companies that became the population. Purposive sampling technique is used for taking the sampling data. The variables used in this research are Perbedaan Gender as an exogenous variable, Laporan Keberlanjutan Disclosure as an intervening variable and Firm Value as an endogenous variable. Methods of analysis used is the path analysis using SPSS statistics software 25. The results of the research showed that Perbedaan Gender and Laporan Keberlanjutan disclosure directly affect firm value. Laporan Keberlanjutan disclosures are able to mediate Perbedaan Gender on firm value.
Keywords: Gender Diversity, Sustainability Report, and Firm Value.
ABSTRAK
Laporan ini merupakan penelitian mengenai pengaruh perbedaan gender, Pengungkapan laporan keberlanjutan dna nilai perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung perbedaan gender dan pengungkapan laporan keberlanjutan terhadap nilai perusahaan serta pengaruh tidak langsung perbedaan gender terhadap nilai perusahaan melalui pengungkapan laporan keberlanjutan sebagai variabel intervening. Penelitian dilakukan menggunakan data sekunder yang berasal dari laporan keberlanjutan perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang tercatat di Indeks (SRI)-KEHATI dan Indeks Bisnis 27 Bursa Efek Indonesia periode 2016-2018. Sampel yang terpilih adalah 23 perusahaan dari 52 perusahaan yang menjadi populasi, dimana teknik pengambilan sampel menggunakan purposive sampling. Variabel yang digunakan dalam penelitian ini adalah perbedaan gender sebagai variabel eksogen, pengungkapan laporan keberlanjutan sebagai variabel intervening dan nilai perusahaan sebagai variabel endogen. Metode analisis yang digunakan adalah analisis jalur dengan menggunakan software statistik SPSS 25. Hasil penelitian menunjukkan bahwa perbedaan gender dan pengungkapan laporan keberlanjutan secara langsung berpengaruh terhadap nilai perusahaan. Pengungkapan laporan keberlanjutan mampu memediasi perbedaan gender terhadap nilai perusahaan.
Kata kunci: Perbedaan Gender, Laporan Keberlanjutan, dan Nilai Perusahaan.
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