Skripsi

The effect of sustainability performance and governance on the value of banking sector companies on the indonesia stock exchange / Astrid Chrissanty Viopatwaletta

Abstrak
This study aims to analyse the influence of disruption and corporate governance on the value of banking companies listed on the Indonesia Stock Exchange. Performance is measured through three aspects economic environmental and social with corporate governance represented by the independence of the board of commissioners and the audit committee. This study also encourages the implementation of the latest regulations specifically OJK Circular Letter Number 16 of 2021 to promote corporate transparency and accountability. The study employed an associative quantitative approach with a documentation method for 37 banks during the 2021 ndash 2023 period resulting in 111 observations. Data processing was performed using SPSS. The analysis results show that all environmental performance variables independent commissioners and audit committees have a positive and significant effect on firm value. These findings support the importance of sustainability practices and good governance in increasing firm value and building investor confidence. This research provides practical contributions to regulators and the banking industry despite its limitations in sector coverage and firm value indicators.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2025.

Deskripsi Fisik

x, 57 hlm. : ilus.

Bahasa

No Reg

5496/RS/25

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2025

Subjek

1. KINERJA DAN TATA KELOLA KEBERLANJUTAN - NILAI PERUSAHAAN SEKTOR PERBANKAN
2. SUSTAINABILITY PERFORMANCE AND GOVERNANCE - BANKING SECTOR COMPANY VALUE

Pembimbing

1. Dr. Nurika Restuningdiah, S.e., M.si., Ak, Ca

Lampiran Berkas