Pengaruh asset value added dan financial sustainability terhadap likuiditas saham dengan asimetri informasi sebagai variabel pemoderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Yuswar Zainul Basri
Pembimbing 2 : Sekar Mayangsari
Subyek : Financial statements
Kata Kunci : stock liquidity, assets value added, financial sustainability, information asymmetry.
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_DS_DIE_222021714009_Halaman-Judul.pdf | 17 | |
| 2. | 2023_DS_DIE_222021714009_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2023_DS_DIE_222021714009_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2023_DS_DIE_222021714009_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2023_DS_DIE_222021714009_Lembar-Pengesahan.pdf | 1 | |
| 6. | 2023_DS_DIE_222021714009_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2023_DS_DIE_222021714009_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 3 | |
| 8. | 2023_DS_DIE_222021714009_Bab-1.pdf | 27 | |
| 9. | 2023_DS_DIE_222021714009_Bab-2.pdf | 66 |
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| 10. | 2023_DS_DIE_222021714009_Bab-3.pdf | 21 |
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| 11. | 2023_DS_DIE_222021714009_Bab-4.pdf | 50 |
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| 12. | 2023_DS_DIE_222021714009_Bab-5.pdf | 6 | |
| 13. | 2023_DS_DIE_222021714009_Daftar-Pustaka.pdf | 16 | |
| 14. | 2023_DS_DIE_222021714009_Lampiran.pdf | 153 |
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P Pengaruh Assets Value Added dan Financial Sustainability Terhadap Likuiditas.Saham dengan Asimetri.Informasi Sebagai.Variabel PemoderasiRoristua PandianganAbstrakTujuan penelitian ini adalah mengkaji pengaruh assets value added, financial sustainability terhadap likuiditas saham dan mengkaji efek moderasi asimetri informasi atas pengaruh assets value added, financial sustainability terhadap likuiditas saham.Penelitian ini mempertimbangkan entitas yang terdaftar di Bursa Efek Indonesia pada sektor basic materials, consumen non cyclicals, consumen cyclicals, energy, healthcare, industrial, infrastrucutres, technology (selanjutnya disebut entitas manufaktur) sebagai unit analisis, tahun pengamatan antara 2018-2020 dengan jenis data menggunakan data panel dan menggunakan multiple regression analysis dan moderate regression analysis sebagai alat analisis data.Temuan penelitian menunjukkan likuiditas saham dipengaruhi dan/atau dapat dijelaskan assets value added dan financial sustainability dengan asimetri informasi sebagai variabel pemoderasi, pengembangan pengukuran financial sustainability sebagai kebaruan dalam penelitian ini memberikan dampak yang lebih baik terhadap likuiditas saham. Assets value added berpengaruh positif terhadap likuiditas saham, financial sustainability berpengaruh negatif terhadap likuiditas saham, asimetri informasi memperlemah pengaruh assets value added terhadap likuiditas saham, asimetri informasi memperlemah pengaruh financial sustainability terhadap likuiditas saham.Implikasi penelitian ini adalah hasil penelitian ini mendukung teori asimetri informasi dan teori signal serta ada penambahan prinsip, dimensi, indikator baru pada financial sustainability. Disisi lain, entitas dapat mempertimbangkan kebaruan dalam penelitian ini sebagai bagian strategi keberlanjutan dalam jangka pendek dan jangka panjang. Pemerintah melalui Otoritas Jasa Keuangan untuk mempertimbangkan kebaruan dalam penelitian ini (dimensi pencegahan denda dan sanksi pajak, dimensi sumber daya manusia dibidang pajak, dimensi transparansi pajak, dimensi pencegahan sengketa pajak) dalam penerapan keuangan berkelanjutan bagi entitas yang ada di Indonesia.Kata Kunci : Likuiditas Saham, Assets Value Added, Financial Sustainability, Asimetri Informasi.
T The Effect of Assets Value Added and Financial Sustainability on Stock Liquidity with Information Asymmetryas Moderating VariableRoristua PandianganAbstractThe purpose of this research is to examines the effect of asset value added, financial sustainability on stock liquidity and examines the moderating effect of information asymmetry on the effect of asset value added, financial sustainability on stock liquidity.This study considers entities listed on the Indonesia Stock Exchange in the basic materials sector, consumer non-cyclicals, consumer cyclicals, energy, healthcare, industrial, infrastructure, technology (hereinafter referred to as manufacturing entity) as the unit of analysis, the year of observation is between 2018-2020 with this type of data using panel data and using multiple regression analysis and moderate regression analysis as a data analysis tool.The research findings show that stock liquidity is influenced and/or explained by assets value added and financial sustainability with information asymmetry as a moderating variable, the development of financial sustainability measurements as a novelty in this study has a better impact on stock liquidity. Assets Value added have a positive effect on stock liquidity, financial sustainability has a negative effect on stock liquidity, information asymmetry weakens the effect of assets value added on stock liquidity, information asymmetry weakens the effect of financial sustainability on stock liquidity.The implication of this research is that the results of this study support the theory of information asymmetry and signal theory and there is the addition of a new principles, dimension, indicators to financial sustainability. On the other side, entities can consider the novelty of this research as part of a short-term and long-term sustainability strategy. The government through the Otoritas Jasa Keuangan to consider the novelty in this study (the dimensions of preventing tax penalties and tax sanctions, the dimensions of human resources in the field of taxes, the dimensions of tax transparency, the dimensions of preventing tax disputes) in implementing sustainable finance for entities in Indonesia.Keyword : Stock Liquidity, Assets Value Added, Financial Sustainability, information asymmetry.
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