PENGARUH SUSTAINABILITY REPORT, MANAJEMEN RISIKO DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI IDX SHARIA GROWTH PERIODE 2020-2023: KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

Nisa’ul Usholikhah, NIM.: 20108030030 (2024) PENGARUH SUSTAINABILITY REPORT, MANAJEMEN RISIKO DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI IDX SHARIA GROWTH PERIODE 2020-2023: KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research will further explore the factors that influence firm value through financial performance in companies listed on IDX Sharia Growth using annual report and sustainability report data from 2020 to 2023. The number of observations used was 52 observations. The type of data used is panel data with data processing using Eviews 9 software. This research was analyzed using the panel data regression analysis method. The results of this research show that sustainability reports has a negative and significant effect on financial performance, risk management and intellectual capital have a positive and significant effect on financial performance. Sustainability reports has no effect on firm value, risk management and intellectual capital have a negative and significant effect on firm value, while financial performance has a positive and significant effect on firm value. Financial performance is able to negatively mediate the relationship between sustainability reports and firm value. In addition, financial performance is also able to positively mediate the relationship between risk management and intellectual capital on firm value.

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