PENGARUH BIAYA LINGKUNGAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR BEI

Muhammad Zidan Rosyid, . (2025) PENGARUH BIAYA LINGKUNGAN DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR BEI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the effect of environmental costs and Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample consists of energy sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Data were collected through financial reports, annual reports, and sustainability reports published by the companies. The analysis method used is panel data regression with the Fixed Effect Model (FEM) approach using the STATA 17 application. The results of the study indicate that both environmental costs and ESG disclosure have no effect on firm value, either partially or simultaneously. Although the regression coefficient shows a positive direction for environmental costs and a negative direction for ESG disclosure, the effect is not statistically proven. This finding shows that sustainability issues have not been fully considered by investors as a major factor in assessing the value of companies in the energy sector. Other external factors such as commodity price fluctuations and regulatory policies are suspected of influencing the dynamics of company value in this sector.

Item Type: Thesis (Skripsi)
Additional Information: [Pembimbing: Danang Mintoyuwono] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Environmental Cost, ESG Disclosure, Firm Value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD ZIDAN ROSYID
Date Deposited: 15 Jul 2025 00:01
Last Modified: 15 Aug 2025 03:59
URI: http://repository.upnvj.ac.id/id/eprint/37870

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