PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL GOVERNANCE, KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI

Fredy Darmawan, . (2026) PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL GOVERNANCE, KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine and analyze the effect of Environmental, Social, and Governance (ESG) disclosure and institutional ownership on firm value, as well as to test the role of intellectual capital as a moderating variable. The population in this study consists of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. By using a purposive sampling technique, a sample of 55 companies was obtained. Data analysis was performed using panel data regression via STATA 17 software at a 10% significance level. The results show that ESG disclosure has a positive and significant effect on firm value, whereas institutional ownership does not have a significant effect. Furthermore, intellectual capital is proven to act as a moderating variable that significantly weakens the positive effect of ESG disclosure on firm value. On the other hand, intellectual capital acts as a pure moderator that significantly changes the relationship between institutional ownership and firm value into a positive and significant effect.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112150] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Ranti Nugraheni] [Ketua Penguji: Anda Dwiharyadi]
Uncontrolled Keywords: ESG Disclosure, Institutional Ownership, Firm Value, Intellectual Capital, Basic Materials
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FREDY DARMAWAN
Date Deposited: 03 Sep 2026 10:10
Last Modified: 03 Sep 2026 10:10
URI: http://repository.upnvj.ac.id/id/eprint/51333

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