Pengaruh Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan Dengan, Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023
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Abstract
Penelitian ini bertujuan menganalisis pengaruh sustainability reporting terhadap nilai perusahaan dengan komite audit sebagai variabel moderasi pada 9 perusahaan pertambangan di Bursa Efek Indonesia periode 2019–2023. Menggunakan analisis regresi linier berganda dan Moderated Regression Analysis (MRA), temuan menunjukkan bahwa sustainability reporting berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan komite audit tidak memiliki pengaruh langsung namun terbukti signifikan dalam memoderasi hubungan tersebut. Keterbatasan penelitian terletak pada pengukuran komite audit yang hanya berfokus pada kuantitas anggota. Penelitian ini menyarankan peningkatan efektivitas pengawasan dan transparansi keberlanjutan sebagai strategi vital untuk memperkuat kepercayaan investor dan nilai perusahaan.
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