PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL MODERASI

Dwi Lestari, . (2024) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (377kB)
[img] Text
AWAL.pdf
Download (374kB)
[img] Text
BAB I.pdf
Restricted to Repository UPNVJ Only
Download (185kB)
[img] Text
BAB II.pdf
Restricted to Repository UPNVJ Only
Download (409kB)
[img] Text
BAB III.pdf
Restricted to Repository UPNVJ Only
Download (301kB)
[img] Text
BAB IV.pdf
Restricted to Repository UPNVJ Only
Download (354kB)
[img] Text
BAB V.pdf
Download (79kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (218kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (86kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (12MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (364kB)
Official URL: http://repository.ac.id

Abstract

This study is conducted based on the increasingly important environmental issues recently. Non-financial companies, especially those in the basic materials sector, which are among the largest waste producers, are experiencing a decline in firm value. This decline may occur because investors are considering non-financial factors in addition to financial factors when investing. Therefore, this study aims to analyze the influence of non-financial factors, namely environmental disclosure, social disclosure, and governance disclosure on firm value, with ownership concentration as a moderating variable. Environmental disclosure, social disclosure, and governance disclosure are measured using the indicators from the GRI standards. Firm value is measured using the PBV method, while ownership concentration is measured based on the proportion of managerial share ownership. This study employs multiple linear regression analysis using 186 sample data from 62 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022. The results of this study indicate that environmental disclosure, social disclosure, and governance disclosure do not have a significant impact on firm value. However, the moderating variable of ownership concentration can moderate the relationship between environmental disclosure, social disclosure, and governance disclosure on firm value.

Item Type: Thesis (Tesis)
Additional Information: [No.Panggil : 2210124005] [Pembimbing : Lidya Primta Surbakti] [Penguji 1 : Dianwicaksih Arieftiara] [Penguji 2 : Amrie Firmansyah]
Uncontrolled Keywords: Firm Value, Environmental Disclosure, Social Disclosure, Governance Disclosure, Ownership Concentration.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: DWI LESTARI
Date Deposited: 01 Oct 2024 06:24
Last Modified: 01 Oct 2024 06:24
URI: http://repository.upnvj.ac.id/id/eprint/31795

Actions (login required)

View Item View Item