PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPIMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Kevin Gusti Miyose, . (2026) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPIMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study investigates the influence of corporate social responsibility (CSR) disclosure, environmental performance, and corporate reputation on firm value, with institutional ownership serving as a moderating variable, using panel data from energy companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Employing a fixed-effect panel regression model, the results show that CSR disclosure has no effect on firm value, environmental performance has a negative effect on firm value, and corporate reputation does not influence firm value. Additionally, institutional ownership is found to weaken the negative effect of environmental performance on firm value, yet it does not moderate the relationships between CSR disclosure or corporate reputation and firm value. These findings indicate that although sustainability reporting continues to receive regulatory reinforcement, investors still prioritize clear economic signals and tend to disregard sustainability information that does not provide direct financial benefits. This study offers empirical evidence on how sustainability practices, corporate reputation, and ownership structure interact in shaping market valuation within the energy sector, which is currently facing transition pressures and high volatility.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112019] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Akhmad Saebani] [Penguji 2: Murdhaningsih]
Uncontrolled Keywords: CSR disclosure, environmental performance, corporate reputation, institutional ownership, firm value, energy sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: KEVIN GUSTI MIYOSE
Date Deposited: 30 Mar 2026 04:04
Last Modified: 30 Mar 2026 04:04
URI: http://repository.upnvj.ac.id/id/eprint/42012

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