Syahri Fathoni, . (2025) KONSENTRASI KEPEMILIKAN MEMODERASI HUBUNGAN PENGUNGKAPAN ESG DAN JAMINAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze and empirically test the relationship between ESG disclosure, sustainability assurance on firm value, and the moderating role of ownership concentration. This study uses 180 observations from 60 energy sector companies in the 2022-2024 period as a sample using purposive sampling. The research variables in this study are firm value, measured using Tobin's Q. The independent variables are ESG disclosure, measured using the GRI 2021 standard, and sustainability assurance, measured using 14 indicators. The moderating variable is measured by the number of shares owned by the largest shareholder divided by the total number of shares. The control variable, leverage, is measured by total debt divided by total assets. The testing was performed using descriptive statistical tests and panel data regression model analysis with the STATA 17 program. The results showed that ESG disclosure had no effect on firm value, sustainability assurance had a positive effect on firm value, and the moderating role of ESG disclosure had no moderating effect, while sustainability assurance had a significant weakening effect on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112112] [Ketua Penguji: Anda Dwiharyadi] [Penguji 1: Ranti Nugraheni] [Penguji 2: Husnah Nur Laela Ermaya] |
| Uncontrolled Keywords: | ESG Disclosure, Sustainability Assurance, Ownership Concentration, Leverage, Tobin's Q |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SYAHRI FATHONI |
| Date Deposited: | 27 Mar 2026 03:19 |
| Last Modified: | 27 Mar 2026 03:19 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41577 |
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