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Analisis Fundamental Makro, CSRD Terhadap Nilai Perusahaan dengan Struktur Modal dan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia

  • Aliatus Nurrochmah1*
  • Hwihanus2
1,2 Universitas 17 Agustus 1945 Surabaya image/svg+xml
* Corresponding Author: Aliatus Nurrochmah

Abstract

This research aims to analyze the influence of macro fundamental factors, Corporate Social Responsibility Disclosure (CSRD), capital structure, and financial performance on the value of companies in the telecommunications sector listed on the Indonesia Stock Exchange. By using data analysis using SmartPLS. The research results of the nine hypotheses tested, only one hypothesis was accepted, namely that there is a significant influence between capital structure and company value. Meanwhile, another hypothesis shows that CSRD, macro fundamentals and financial performance do not have a significant effect on company value, and no significant effect was found between these variables on capital structure and financial performance. These findings provide implications for telecommunications companies in making strategic decisions regarding capital structure management in increasing company value in a sustainable manner.

Keywords

CSRD Capital Structure Financial Performance Company Value Telecommunications Sector

How to Cite

Citation Format
Nurrochmah, A., & Hwihanus. (2024). Analisis Fundamental Makro, CSRD Terhadap Nilai Perusahaan dengan Struktur Modal dan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia. LANCAH: Jurnal Inovasi Dan Tren, 2(2), 242~251. https://doi.org/10.35870/ljit.v2i2.2706

References

8 References
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Author Biographies

Aliatus Nurrochmah, Universitas 17 Agustus 1945 Surabaya

Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia

Hwihanus, Universitas 17 Agustus 1945 Surabaya

Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia

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Copyright (c) 2024 Aliatus Nurrochmah, Hwihanus

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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