Melisa Andriani, . (2025) PERAN KINERJA KEUANGAN DALAM MEMODERASI HUBUNGAN GREEN INVESTMENT DAN ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research adopts quntitive approach to analyze how green investment and ESG disclosure affect firm value, with financial performance acting as a moderating factor in the relationship. The research includes 60 companies representing basic materials companies traded on the BEI within the timeframe 2022–2024 period, selected through purposive sampling. The study utilized panel data regression with the Fixed Effect Model as the chosen analytical approach with robust standard errors at a 5% significance level. The results indicate that green investment has a significantly positive effect on firm value, while ESG disclosure exhibits a significant negative influence. In addition, financial performance is found not to moderate the relationship between green investment and ESG disclosure with firm value. These findings indicate that the market responds more to concrete environmental investments than to sustainability disclosures, which are considered to not yet provide direct economic benefits. Limitations include restricted access to annual reports and sustainability reports, inconsistent application of GRI standards in the basic materials sector, and subjectivity in assessing ESG disclosures. Further research is recommended to use more comprehensive ESG data sources, expand the period and sector coverage, and consider measurements and add other variables. Keywords: Green Investment, ESG Disclosure, Financial Performance, Firm Value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No. Panggil: 2210112018 Pembimbing: Husnah Nur Laela Ermaya Penguji 1: Munasiron Miftah Penguji 2: Dewi Darmastuti |
| Uncontrolled Keywords: | Green Investment, ESG Disclosure, Financial Performance, Firm Value. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MELISA ANDRIANI |
| Date Deposited: | 30 Mar 2026 03:59 |
| Last Modified: | 30 Mar 2026 03:59 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41434 |
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