PENGARUH PENGUNGKAPAN INTEGRATED REPORTING DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN

Sekar Intan Octavianingrum; Tri Widyastuti; Maidani Maidani; Pratiwi Nila Sari

Authors

Sekar Intan Octavianingrum Universitas Bhayangkara Jakarta Raya
Tri Widyastuti Universitas Bhayangkara Jakarta Raya
Maidani Maidani Universitas Bhayangkara Jakarta Raya
Pratiwi Nila Sari Universitas Bhayangkara Jakarta Raya

Keywords:

Pengungkapan Integrated Reporting, Green Innovation, Nilai Perusahaan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan integrated reporting dan green innovation terhadap nilai perusahaan perusahaan pertambangan. Metode penelitian menggunakan analisis regresi berganda. Data yang digunakan adalah laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Sampel penelitian ini menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 12 perusahaan dan 48 data observasi penelitian selama kurun waktu 4 tahun. Data tersebut diolah menggunakan SPSS (Statistical Package for Social Sciences) versi 26. Hasil penelitian menunjukkan bahwa pengungkapan pengungkapan integrated reporting berpengaruh negatif terhadap nilai perusahaan, green innovation berpengaruh positif terhadap nilai perusahaan, dan pengungkapan integrated reporting dan green innovation berpengaruh pada nilai perusahaan secara bersamaan

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