Sustainability Accounting, Company Performance, On Company Value In Companies With Common Effect Model In IDX 30 Companies On The IDX

Dina Indah Permatasari; Sri Hartati Sidauruk

Penulis

Dina Indah Permatasari Sekolah Tinggi Ilmu Ekonomi Alwashliyah Sibolga, Padang Sidempuan Street no.98, Sarudik District, Central Tapanuli Regency, North Sumatra
Sri Hartati Sidauruk Universitas Satya Terra Bhinneka, Medan, North Sumatera, Indonesia

Kata Kunci:

Sustainability Accounting, Financial performance, Company Value.

Abstrak

This study aims to test and analyze the effect of Sustainability Accounting, financial performance on company value, on IDX 30 Companies Listed on the Stock Exchange. The population of this study is IDX 30 companies listed on the Indonesia Stock Exchange for the period 2021-2023, the sample selection in this study uses the purposive sampling method, namely the selection of samples based on predetermined criteria, so the number of samples successfully obtained is 7 IDX 30 companies. This type of research is quantitative research. The analysis method of this study uses multiple linear regression analysis, using Eviews13. The results of this study indicate that partially shows that economic sustainability accounting, social sustainability accounting have a significant effect on company value while environmental sustainability accounting, and company performance do not have a significant effect on company value. Based on the results of simultaneous analysis of independent variables, economic sustainability accounting, environmental sustainability accounting, social sustainability accounting and company performance have a significant effect on company value.

Unduhan

Data unduhan belum tersedia.

Referensi

Sari, Intan Ayu Permata and Hans Hananto Andreas. 2019. “The Effect of Sustainability Reporting Disclosure on Corporate Finance in Indonesia”. International Journal of Social Science and Business, Vol. 3, No. 3, 2019, pp. 206-214 P-ISSN: 2614-6533 E-ISSN: 2549-6409.

Gray et. al. 1995. "Corporate Social and Environmental Reporting: A Review of The Literature and a Longitudinal Study of UK Disclosure", Accounting, Auditing and Accountability Journal. Vol. 8 No. 2, pp. 47-77

Global Sustainability Standards Board. (2020). G4 Sustainability Reporting Guidelines. In Global Reporting Initiative (pp. 1–97).www.globalreporting.org

Yulimtinan, Z., & Atiningsih, S. (2021). Leverage of Company Size Sales Growth on Company Value with Profitability as a Mediating Variable. Balance: Journal of Accounting and Business, 6(1), 69-82.

Sudiyanto, B., & Puspitasari, E. (2010). Tobin's Q and Altman Z-Score as Indicators of Company Performance Measurement. Accounting Review, 2(1), 9–21.https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/5573

Agus Tri Basuki and Nano Prawoto. 2016. Regression Analysis in Economic and Business Research: Equipped with SPSS and Eviews Applications. Rajawali Pers, Jakarta.

https://corporatefinanceinstitute.com/resources/valuation/q-ratio/