ANALISIS PENGARUH SUSTAINABILITY REPORT DAN INTELECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN TAMBANG DI INDEKS SAHAM JII

Dimas Alamsyah, NIM.: 20108030033 (2024) ANALISIS PENGARUH SUSTAINABILITY REPORT DAN INTELECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN TAMBANG DI INDEKS SAHAM JII. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the influence of Sustainable Report, Value Added of Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on the PBV (Price to Book Value) of mining companies listed on the JII (Jakarta Islamic Index) during the period from 2019 to 2023. The study includes 35 observations, comprising 7 companies over a 5-year period. It is a secondary research using data obtained from annual reports of companies and sustainable reports issued by the relevant companies. Data were processed using Eviews 9 and Microsoft Excel, with multiple linear regression analysis as the data analysis technique. The results indicate that some variables, such as VAHU and STVA, are not significant in influencing PBV. Sustainable Report shows a significant influence, but it has a negative impact on PBV growth. On the other hand, VACA is the only variable that positively influences PBV, with significance at the 5% level. From these findings, it can be concluded that VACA is the most significant factor in explaining PBV, while the other variables have more limited impacts.

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