PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN

Dhiya Untsa Sedyasana, . (2025) PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine how the influence of each aspect in ESG disclosure on firm value. The research subjects in this study were companies engaged in the energy sector on the IDX during 2021-2023 and the sample selection was using the purposive sampling method. The data collection technique uses secondary data, namely in this study using annual reports and sustainability reports. This research method is panel data regression analysis using the STATA application in data processing. Firm value is measured by the Tobin&’s Q proxy, while the ESG disclosure aspect is measured by the comparison between the disclosures made and the expected disclosures with POJK No. 51 of 2017 as a reference. The results of this study indicate that environmental disclosure, social disclosure, and governance disclosure have no effect on firm value. This research is expected to contribute in realizing companies to implement ESG practices and encourage the government to improve the rules related to ESG practices. The implication of this research is to provide an explanation of the importance of implementing ESG practices by companies as a sustainable business.

Item Type:	Thesis (Skripsi)
Additional Information:	No. Panggil: 2110112093 Pembimbing: Suparna Wijaya Penguji 1: Dianwicaksih Arieftiara Penguji 2: Masripah
Uncontrolled Keywords:	ESG disclosure, environmental, social, governance, firm value
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	DHIYA UNTSA SEDYASANA
Date Deposited:	21 Feb 2025 04:16
Last Modified:	21 Feb 2025 04:16
URI:	http://repository.upnvj.ac.id/id/eprint/34565

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