Pengaruh Struktur Modal, Kinerja Lingkungan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia

Susanto, Marcell Willard (2025) Pengaruh Struktur Modal, Kinerja Lingkungan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kinerja lingkungan, dan ukuran perusahaan terhadap nilai perusahaan dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Struktur modal diukur menggunakan Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), dan Long term Debt to Equity Ratio (LDER), kinerja lingkungan diukur melalui pengungkapan Global Reporting Initiative (GRI) 300, ukuran perusahaan diukur dengan logaritma natural total aset, logaritma natural total penjualan, dan kapitalisasi pasar, sedangkan nilai perusahaan diukur menggunakan Price Earnings Ratio (PER), Price to Book Value (PBV), dan Tobin’s Q. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa pemanfaatan utang secara optimal mampu meningkatkan persepsi investor terhadap nilai perusahaan. Sebaliknya, kinerja lingkungan berpengaruh negatif signifikan terhadap nilai perusahaan, yang menunjukkan bahwa pengungkapan dan aktivitas lingkungan masih dipersepsikan sebagai beban biaya yang menekan kinerja perusahaan dalam jangka pendek. Ukuran perusahaan terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan, karena perusahaan dengan skala usaha yang lebih besar dipandang lebih stabil dan memiliki prospek yang lebih baik. Namun demikian, Good Corporate Governance tidak mampu memoderasi pengaruh struktur modal, kinerja lingkungan, maupun ukuran perusahaan terhadap nilai perusahaan.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Struktur Modal, Kinerja Lingkungan, Ukuran Perusahaan, Good Corporate Governance, Nilai Perusahaan
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222200175 Marcell Willard Susanto
Date Deposited: 30 Jun 2026 03:09
Last Modified: 30 Jun 2026 03:09
URI: http://repository.untag-sby.ac.id/id/eprint/44408

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