Analisis Kinerja Keberlanjutan Sebagai Pemoderasi Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan
| dc.contributor.author | Ira Hadi Winata | |
| dc.date.accessioned | 2026-06-10T01:58:41Z | |
| dc.date.issued | 2026-05-30 | |
| dc.description | FINALISASI oleh Agus Juni 10 | |
| dc.description.abstract | Sustainability disclosure with ESG (Environment, Social, and Governance) aspects has become a focus in company assessments. Regulated under POJK No. 51/POJK.03/2017, the OJK requires public companies, especially in the financial services sector, to prepare sustainability reports. This research is conducted to analyze financial performance (ROA & DER) with company value (PER) and sustainability performance (environmental, social, and governance) as moderators. The sample used comes from the banking sector for the years 2022- 2024 with a total of 60 data points. The method used is moderation regression analysis with SPSS 26. The research results show that all variables in this study do not have a significant influence and cannot moderate. | |
| dc.description.sponsorship | Dosen Pembimbing Utama : Dr. Hari Sukarno., M.M. | |
| dc.identifier.citation | Harvard Style | |
| dc.identifier.uri | https://repository.unej.ac.id/handle/123456789/8521 | |
| dc.language.iso | other | |
| dc.publisher | Fakultas Ekonomi dan Bisnis | |
| dc.subject | ROA | |
| dc.subject | PER | |
| dc.subject | DER | |
| dc.subject | ESG (Environment | |
| dc.subject | Social and Governance) | |
| dc.title | Analisis Kinerja Keberlanjutan Sebagai Pemoderasi Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan | |
| dc.type | Other |