Ummi Askiah, . (2025) INDEPENDENCE BOARD SEBAGAI FAKTOR MODERASI DALAM PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value by considering the role of the independent board as a moderating variable, as well as comparing the influence between Indonesia and the Philippines. The research was conducted on non-financial companies listed on Refinitiv Eikon during the period 2019–2023. The dependent variable in this study is firm value, while the independent variable is ESG disclosure, measured using ESG scores from Refinitiv Eikon. The data were analyzed using panel regression with the fixed effect method, including moderation testing and a three-way interaction approach. The results indicate that overall, ESG disclosure has a negative but insignificant effect on firm value. Furthermore, the independent board is not able to moderate the relationship between ESG disclosure and firm value effectively. The three-way interaction test also reveals no significant difference in the moderating role of the independent board between Indonesia and the Philippines. These findings suggest that the impact of ESG disclosure on firm value in emerging markets is not yet fully appreciated by investors, who tend to place greater emphasis on companies’ fundamental performance.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | No.Panggil: 2310124002 Pembimbing: Erna Hernawati Penguji 1: Dian Wicaksih Arieftiara Penguji 2: Anda Dwiharyadi |
| Uncontrolled Keywords: | ESG Disclosure, Nilai Perusahaan, Dewan Independen |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | UMMI ASKIAH |
| Date Deposited: | 06 Aug 2025 02:08 |
| Last Modified: | 06 Aug 2025 02:08 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38742 |
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