eprintid: 75388
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/53/88
datestamp: 2026-02-03 03:16:03
lastmod: 2026-02-03 03:16:03
status_changed: 2026-02-03 03:16:03
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Zahra Putri Utami, NIM.: 22108040076
title: PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2021 – 2024
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Sustainability Reporting, Ukuran Perusahaan, Profitabilitas, Nilai
Perusahaan, Sektor Industri, Sektor Energi
note: Prof. Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA.
abstract: Fluctuations in firm value within the Industrial and Energy sectors during the
2021–2024 period have become a critical concern amid economic uncertainty and
increasing sustainability demands. This study aims to examine the effects of
Sustainability Reporting, Firm Size, and Profitability on Firm Value, with
Leverage included as a control variable. The analysis employs a Fixed Effects
panel data regression model using a sample of 83 firms. The results indicate that
Sustainability Reporting, Profitability, and the control variable Leverage have a
positive and statistically significant effect on firm value. These findings suggest
that capital markets respond favorably to transparent sustainability disclosures
and strong earnings performance. In contrast, Firm Size has a negative and
significant effect on firm value, indicating that a large asset scale is perceived as
a potential source of inefficiency during the observation period. Overall, the
results confirm that firm value creation is increasingly driven by strategic
responses to sustainability issues and profitability efficiency, rather than solely by
asset expansion.
date: 2026-01-21
date_type: published
pages: 140
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Zahra Putri Utami, NIM.: 22108040076  (2026) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DAN ENERGI YANG TERDAFTAR DI BEI PERIODE 2021 – 2024.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/75388/1/22108040076_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/75388/2/22108040076_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf