Pengaruh Firm Size, Likuiditas, Profitabilitas, Sustainability Reporting terhadap Investment Opportunity Set (IOS) pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Abstract

This study aims to analyze the influence of firm size, liquidity, profitability, and sustainability reporting on the investment opportunity set (IOS. This research is categorized as quantitative research, utilizing population data from property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sample was selected using a purposive sampling technique based on specific criteria, resulting in 43 companies with a total of 172 observations. The data used are secondary data obtained from the official websites of the companies, the Indonesia Stock Exchange (www.idx.co.id), and financial websites such as finance.yahoo.com.The analytical methods employed include descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing, using SPSS Version 26 software. The results of this study indicate that IOS is positively and significantly influenced by firm size, liquidity, profitability, and sustainability reporting.