Galih Ramadhani Hutomo Putra, . (2026) PENGARUH ESG DISCLOSURE, ENVIRONMENTAL COST DAN ENVIRONMENTAL CONTROVERSIES TERHADAP NILAI PERUSAHAAN DENGAN ATRIBUT DEWAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of ESG Disclosure, Environmental Cost, and Environmental Controversies on firm value, as well as examine the moderating role of Board Independence and Board Gender Diversity in these relationships. The research population consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using purposive sampling and produced 150 observations over the three-year period. Data were analyzed using the Random Effect Model (REM) with STATA 14. The results indicate that ESG Disclosure has a significant negative effect on firm value, Environmental Cost has a significant negative effect, and Environmental Controversies also have a significant negative effect on firm value. Furthermore, Board Independence and Board Gender Diversity do not moderate the effects of ESG Disclosure, Environmental Cost, or Environmental Controversies on firm value.
| Item Type: | Thesis (Skripsi) |
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| Additional Information: | [No.Panggil: 2210112085] [Pembimbing: Erna Hernawati] [Ketua Penguji: Dianwicaksih Arieftiara] [Penguji 1: Amdi Very Dharma] |
| Uncontrolled Keywords: | Firm Value, ESG Disclosure, Environmental Cost, Environmental Controversies, Board of Commissioner |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | GALIH RAMADHANI HUTOMO PUTRA |
| Date Deposited: | 10 Apr 2026 08:45 |
| Last Modified: | 10 Apr 2026 08:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41551 |
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