Pengaruh Kualitas Pengungkapan Sustainable Development Goals, Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Financial Tehcnology (Fintech) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

Malau, Yemima Christiani (2025) Pengaruh Kualitas Pengungkapan Sustainable Development Goals, Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Financial Tehcnology (Fintech) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, UNIVERSITAS JAMBI.

WarningThere is a more recent version of this item available.
[img] Text
SKRIPSI_YEMIMA CHRISTIANI MALAU_C1C021279_PENGARUH KUALITAS PENGUNGKAPAN SUSTAINABLE.pdf
Restricted to Repository staff only
Download (2MB)
[img] Text
COVER.pdf
Download (29kB)
[img] Text
HALAMAN LEMBAR PENGESAHAN .pdf
Download (1MB)
[img] Text
ABSTRACT.pdf
Download (203kB)
[img] Text
BAB V.pdf
Download (120kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (248kB)
Official URL: https://repository.unja.ac.id/

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pengungkapan sustainable development goals (SDGs), kepemilikan institusional, dan dewan komisaris independen terhadap nilai perusahaan pada sektor financial technology (fintech) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Latar belakang penelitian ini didorong oleh meningkatnya perhatian investor terhadap isu keberlanjutan dan tata kelola perusahaan yang baik dalam menentukan nilai perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan purposive sampling. Data yang digunakan berasal dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas pengungkapan SDGs dan dewan komisaris independen berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kepemilikan institusional tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan implikasi bahwa perusahaan fintech perlu meningkatkan transparansi keberlanjutan dan memperhatikan struktur kepemilikan untuk meningkatkan nilai perusahaan di mata investor. Kata Kunci : Kualitas Pengungkapan Sustainable Development Goals, Kepemilikan Institusional, Dewan Komisaris Independen, Nilai Perusahaan. This study aims to analyze the effect of Sustainable Development Goals (SDGs) disclosure quality, institutional ownership, and the independent board of commissioners on firm value in the Financial Technology (Fintech) sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The background of this research is driven by the growing investor attention to sustainability issues and good corporate governance in determining firm value. The research method used is quantitative with a purposive sampling approach. The data were obtained from companies’ annual reports and sustainability reports. The analysis was conducted using multiple linear regression. The results show that SDGs disclosure quality and the independent board of commissioners have a significant positive effect on firm value, while institutional ownership does not have a significant effect. These findings imply that Fintech companies need to improve sustainability transparency and pay attention to ownership structure to enhance firm value in the eyes of investors. Keywords : Sustainable Development Goals Disclosure Quality, Institusional Ownership, Independent Board of Commisioners, Firm Value.

Type: Thesis (S1)
Uncontrolled Keywords: Sustainable Development Goals Disclosure Quality, Institusional Ownership, Independent Board of Commisioners, Firm Value.
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: YEMIMA CHRISTIANI MALAU
Date Deposited: 11 Jun 2025 06:48
Last Modified: 11 Jun 2025 06:48
URI: https://repository.unja.ac.id/id/eprint/79510

Available Versions of this Item

Actions (login required)

View Item View Item
Repository Unja is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.