PENGARUH PENGUNGKAPAN ESG, PENGUNGKAPAN RISIKO, PENGUNGKAPAN MODAL INTELEKTUAL, TERHADAP EFISIENSI INVESTASI DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI

Daris Mujib Rachmat, . (2025) PENGARUH PENGUNGKAPAN ESG, PENGUNGKAPAN RISIKO, PENGUNGKAPAN MODAL INTELEKTUAL, TERHADAP EFISIENSI INVESTASI DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to investigate the influence of Environmental, Social, and Governance (ESG) disclosure, risk disclosure, and intellectual capital disclosure on investment efficiency, with earnings management as a moderating variable. The study was conducted on 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022. The method used is multiple linear regression analysis with secondary data obtained from the companies' annual reports. The results of the analysis indicate that ESG disclosure, risk disclosure, and intellectual capital disclosure have a significant impact on investment efficiency. Furthermore, earnings management has been shown to strengthen the relationship between these disclosures and investment efficiency. These findings provide important contributions for investors and stakeholders in investment decision-making and emphasize the importance of transparency in corporate information disclosure to enhance investment efficiency.

Item Type: Thesis (Tesis)
Additional Information: [No.Panggil: 2210124010] [Pembimbing 1: Amrie Firmansyah] [Penguji 1; Erna Hernawati] [Penguji 2; Dianwicaksih Arieftiara]
Uncontrolled Keywords: ESG Disclosure, Risk Disclosure, Intellectual Disclosure, Earnings Management, Investment Efficiency.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: DARIS MUJIB RACHMAT
Date Deposited: 07 Aug 2025 03:41
Last Modified: 07 Aug 2025 03:41
URI: http://repository.upnvj.ac.id/id/eprint/38317

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