ENVIRONMENTAL PERFORMANCE DAN FIRM VALUE: PERAN MODERASI INSTITUTIONAL OWNERSHIP PADA PERUSAHAAN ENERGI ASEAN

Ivan Aldo Jeremi Siagian, . (2026) ENVIRONMENTAL PERFORMANCE DAN FIRM VALUE: PERAN MODERASI INSTITUTIONAL OWNERSHIP PADA PERUSAHAAN ENERGI ASEAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically examine the effect of environmental performance on firm value, with institutional ownership distinguished into foreign institutional ownership and domestic institutional ownership serving as the moderating variable. The sample consist of 39 energy sector companies listed on the Indonesia Stock Exchange (IDX), Bursa Malaysia, and the Singapore Exchange (SGX) during the 2022-2024 periode, selected using a purposive sampling technique. The data were analyzed using panel data regression with a Moderated Regression Analysis (MRA) approach via STATA software. The results indicate that environmental performance does not have a significant effect on firm value. Furthermore, foreign institutional ownership is found to strengthen the effect of environmental performance on firm value, whereas domestic institutional ownership fails to strengthen this relationship. These findings suggest that the credibility of environmental signals in the eyes of market depends on the characteristics of the institutional investors monitoring the firm, particularly the presence of foreign investors who bring higher governance standards and greater ESG sensitivity.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112024] [Pembimbing: Erna Hernawati] [Penguji 1: Rahamsari Fahria] [Ketua Penguji: Amrie Firmansyah]
Uncontrolled Keywords: Environmental Performance, Firm Value, Foreign Institutional Ownership, Domestic Institutional Ownership, ASEAN Energy Companies
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: IVAN ALDO JEREMI SIAGIAN
Date Deposited: 04 Sep 2026 08:55
Last Modified: 04 Sep 2026 08:55
URI: http://repository.upnvj.ac.id/id/eprint/52282

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