PENGARUH PENGUNGKAPAN RISIKO DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI

Bondan Alif Prakoso, . (2025) PENGARUH PENGUNGKAPAN RISIKO DAN PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically examine the effect of Risk Disclosure and Environmental, Social, and Governance (ESG) Disclosure on Firm Value, with Intellectual Capital as a moderating variable. The research population consists of 70 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A sample of 25 infrastructure firms was selected using a purposive sampling method, resulting in a total of 100 firm-year observations. Data were analyzed using panel data regression with STATA software at a 10% significance level. The results indicate that risk disclosure has a significant negative effect on firm value. In contrast, ESG disclosure has a significant positive effect on firm value, while intellectual capital does not moderate the relationship between either disclosure variable and firm value.

Item Type: Thesis (Skripsi)
Additional Information: 2210112169 Dr. Amrie Firmansyah, SE, MM, MAk, ME, MH, MA, CSRS, CSRA, CRP Dr. Donny Maha Putra, S.Kom., M.Ak Dewi Darmastuti, S.E., M.S.Ak.
Uncontrolled Keywords: risk, ESG, intellectual capital, firm value.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: BONDAN ALIF PRAKOSO
Date Deposited: 01 Apr 2026 02:15
Last Modified: 06 Apr 2026 01:24
URI: http://repository.upnvj.ac.id/id/eprint/41734

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