Arsakti, Bryan Aldino (2026) PENGARUH STRUKTUR KEPEMILIKAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BASIC MATERIALS PADA TAHUNN 2020 - 2025. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of ownership structure and capital structure on financial performance, with sustainability report disclosure as a moderating variable, in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. This research is motivated by fluctuations in the financial performance of Basic Materials sector companies during the study period, as well as inconsistencies in previous research findings regarding the effects of ownership structure, capital structure, and sustainability report disclosure on financial performance. This study employs a quantitative approach using secondary data obtained from annual reports, financial statements, and sustainability reports. The research sample was determined using purposive sampling. The independent variables consist of ownership structure, proxied by managerial ownership and institutional ownership, and capital structure, proxied by the Debt to Equity Ratio (DER). The dependent variable is financial performance, proxied by Return on Assets (ROA), while the moderating variable is sustainability report disclosure, measured based on the Global Reporting Initiative (GRI) Standards index. Data analysis was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). This study is expected to provide empirical evidence regarding the effects of ownership structure and capital structure on financial performance and to explain the role of sustainability report disclosure in moderating these relationships. Furthermore, this study is expected to contribute to the development of accounting and financial theories, particularly those related to corporate governance, capital structure, and sustainability reporting, as well as serve as a reference for companies, investors, and regulators in making decisions to improve financial performance and corporate sustainability.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Struktur Kepemilikan, Struktur Modal, Kinerja Keuangan, Sustainability Report, Basic Materials. Ownership Structure, Capital Structure, Financial Performance, Sustainability Report, Basic Materials. |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ARSAKTI ALDINO BRYAN |
| Date Deposited: | 25 Sep 2026 06:41 |
| Last Modified: | 25 Sep 2026 06:41 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9764 |
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