PENGARUH BUSINESS ACTIVITY DAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN GENDER DIVERSITY SEBAGAI MODERASI

Clara Aulia, . (2025) PENGARUH BUSINESS ACTIVITY DAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN GENDER DIVERSITY SEBAGAI MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Companies face increasing challenges in maintaining their firm value amid global uncertainty influenced by the pandemic, geopolitical conflicts, and rising environmental issues. These conditions demand companies to remain adaptive and resilient in order to sustain their performance. In addition, the low representation of women in leadership continues to be a relevant issue, as gender diversity is believed to enhance the quality of decision-making and support stronger corporate governance practices. This study aims to analyze the influence of business activity and environmental, social, and governance (ESG) performance on firm value, with gender diversity as a moderating variable. The research uses secondary data sourced from financial, annual, and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Through purposive sampling, 91 companies were selected as the research sample. Data were analyzed using multiple linear regression with panel data through STATA 12. The findings show that business activity does not affect firm value, ESG has a negative and significant effect on firm value, and gender diversity does not moderate the relationship between business activity, ESG, and firm value.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2210112063] [Pembimbing: Lidya Primta Surbakti] [Ketua Penguji: Ali Tafriji Biswan] [Penguji 1: Dewi Darmastuti]
Uncontrolled Keywords:	Business Activity, Environmental, Social, and Governance (ESG), Gender Diversity, Firm Value.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	CLARA AULIA
Date Deposited:	08 Apr 2026 03:47
Last Modified:	08 Apr 2026 03:47
URI:	http://repository.upnvj.ac.id/id/eprint/41244

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