PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI release_ed5xxfdifrfnzh3vl6vu4wqfty

by Endang Ruhiyat, Holiawati Holiawati

Published in JURNAL AKUNTANSI BERKELANJUTAN INDONESIA by Universitas Pamulang.

2020   p141

Abstract

This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.
In application/xml+jats format

Archived Files and Locations

application/pdf  272.1 kB
file_fbq2wsfdgzeg7fv6tmqhvkt7q4
openjournal.unpam.ac.id (publisher)
web.archive.org (webarchive)
Read Archived PDF
Preserved and Accessible
Type  article-journal
Stage   published
Date   2020-07-09
Journal Metadata
Not in DOAJ
Not in Keepers Registry
ISSN-L:  2614-8447
Work Entity
access all versions, variants, and formats of this works (eg, pre-prints)
Catalog Record
Revision: 7d7a949b-8cfc-4ff3-8bdd-f6fc7d119856
API URL: JSON