Pengaruh Sustainability Report Disclosure, Good Corporate Governance, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Food And Baverages yang Terdaftar di Bursa Efek Indonesia

Gloria, Angelica Cristy (2025) Pengaruh Sustainability Report Disclosure, Good Corporate Governance, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Food And Baverages yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini membahas pengaruh Sustainability Report Disclosure (SRD), Good Corporate Governance (GCG), dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Latar belakang penelitian ini didasarkan pada meningkatnya tuntutan transparansi, akuntabilitas, serta praktik keberlanjutan perusahaan, khususnya pada sektor manufaktur subsektor food and beverages yang memiliki kontribusi besar terhadap perekonomian nasional. Tujuan penelitian ini adalah untuk menganalisis pengaruh langsung SRD, GCG, dan ukuran perusahaan terhadap profitabilitas dan nilai perusahaan, serta menguji peran profitabilitas dalam memediasi hubungan antar variabel tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan laporan keberlanjutan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Teknik analisis data menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa SRD tidak berpengaruh signifikan terhadap profitabilitas, namun berpengaruh positif signifikan terhadap nilai perusahaan. GCG berpengaruh negatif signifikan terhadap profitabilitas dan tidak berpengaruh signifikan terhadap nilai perusahaan. Ukuran perusahaan tidak berpengaruh signifikan terhadap profitabilitas, tetapi berpengaruh negatif signifikan terhadap nilai perusahaan. Profitabilitas terbukti berpengaruh positif signifikan terhadap nilai perusahaan dan hanya memediasi pengaruh GCG terhadap nilai perusahaan. Temuan ini menegaskan bahwa profitabilitas merupakan faktor utama dalam pembentukan nilai perusahaan.

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