Pengaruh Integrated Reporting dan Green Innovation Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023
DOI:
https://doi.org/10.38035/jafm.v6i1.1679Keywords:
Integrated Reporting, Green Innovation, Nilai PerusahaanAbstract
Penelitian ini bertujuan untuk menganalisis Pengaruh Integrated Reporting dan Green Innovation Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2019-2023. Desain penelitian menggunakan metode penelitian kuantitatif. Penelitian ini menggunakan teknik penelitian assosiatif. Objek penelitian pada penelitian ini merupakan perusahaan manufaktur yang terdaftar di BEI dimana diambil secara online pada situs www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan Manufaktur Di Bursa Efek Indonesia dan bersampel yang menjadi 13 perusahaan sub sektor plastic sepanjang tahun 2019-2023 di BEI, sehingga menjadi 65 data sampel perusahaan. Metode analisis yang digunakan adalah regresi linear berganda dengan SPSS versi 29. Hasil penelitian menunjukkan Green Innovation menunjukkan pengaruh positif yang signifikan terhadap Nilai Perusahaan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Integrated Reporting tidak menunjukkan pengaruh signifikan terhadap Nilai Perusahaan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Green Innovation dan Integrated Reporting secara bersama-sama memiliki pengaruh positif dan signifikan terhadap Nilai Perusahaan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023.
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