DETAIL KOLEKSI

The influence of environmental performance, sustainability reporting disclosure, earnings management, and investor sentiment on stock return


Oleh : Maurizka Shafira

Info Katalog

Nomor Panggil : 023001801063

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Hermi

Subyek : Accounting

Kata Kunci : environmental performance, sustainability reporting, earnings management, investor sentiment

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2022_TA_SAK_023001801063_Halaman-Judul.pdf 7
2. 2022_TA_SAK_023001801063_Lembar-Pengesahan.pdf
3. 2022_TA_SAK_023001801063_Bab-1-Pendahuluan.pdf
4. 2022_TA_SAK_023001801063_Bab-2-Tinjauan-Pustaka.pdf
5. 2022_TA_SAK_023001801063_Bab-3-Metode-Penelitian.pdf
6. 2022_TA_SAK_023001801063_Bab-4-Hasil-dan-Pembahasan.pdf
7. 2022_TA_SAK_023001801063_Bab-5-Kesimpulan.pdf
8. 2022_TA_SAK_023001801063_Daftar-Pustaka.pdf
9. 2022_TA_SAK_023001801063_Lampiran.pdf

P Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh kinerja lingkungan,pengungkapan sustainability reporting, earnings management, dan sentimen investor terhadapreturn saham. Peneliti memilih sektor energi, basic material, industri, consumer cyclicals, danconsumer non-cyclicals yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2018-2021 sebagai populasi dalam penelitian. Teknik yang dilakukan dengan metode purposivesampling dengan beberapa kriteria sehingga dihasilkan sampel penelitian sejumlah 25perusahaan dalam rentang waktu 4 tahun. Hasil penelitian ditemukan bahwa kinerjalingkungan berpengaruh positif terhadap return saham sementara earnings managementberpengaruh negatif terhadap return saham. Selain itu, tidak terdapat pengaruh antarasustainability reporting dan sentimen investor terhadap return saham

T This study aims to analyze the influence of environmental performance, sustainabilityreporting disclosure, earnings management, and investor sentiment on stock return. Theresearcher select several sectors such as energy, basic material, industry, consumer cyclicals,and consumer non-cyclicals which are listed on the Indonesia Stock Exchange (IDX) from theyear 2018-2021 as the populations of this research. The technique used a purposive samplingmethod with several criteria which result from 25 companies as samples in 4 years period ofresearch. This research resulted that environmental performance has a positive correlation onstock return while earnings management has a negative correlation with stock return.Otherwise, there are no significant influences between sustainability reporting and investorsentiment through stock return

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