Reni Fatmawati, . (2026) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN CASH HOLDING SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study examines the impact of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value creation, taking cash holdings into account as a moderating variable, among companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2021-2024 period. Corporate value is measured using the Tobin’s Q ratio, while ESG disclosure is calculated based on the ESG Index in accordance with the 2021 GRI Standards; intellectual capital is measured using the Modified Value Added Intellectual Coefficient (MVAIC) approach; and cash holdings are represented by the ratio of cash to total assets. The research approach used is quantitative, employing a purposive sampling method. Based on the established criteria, 40 companies with a total of 160 observations were selected. Subsequently, hypothesis testing was conducted using panel data regression with the assistance of Stata 14 software. The results of the empirical analysis show that ESG disclosure has no effect on firm value, whereas intellectual capital has a positive and significant effect on firm value. Furthermore, cash holdings do not moderate the effects of either ESG disclosure or intellectual capital on firm value. These findings suggest that investors place greater emphasis on a firm’s ability to manage intangible assets than on the level of ESG disclosure when evaluating firms.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112030} {Pembimbing: Amrie Firmansyah] [Penguji 1: Ranti Nugraheni] [Ketua Penguji: Ali Tafriji Biswan] |
| Uncontrolled Keywords: | Disclosure; Intellectual Capital; Cash Holding; Firm Value; Basic Materials. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RENI FATMAWATI |
| Date Deposited: | 02 Sep 2026 07:01 |
| Last Modified: | 02 Sep 2026 07:01 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51874 |
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