PENGARUH PELAPORAN KEBERLANJUTAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PAPARAN MEDIA SEBAGAI VARIABEL MODERASI

Nathalie Brighita Siga Nanga, . (2026) PENGARUH PELAPORAN KEBERLANJUTAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PAPARAN MEDIA SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the effect of sustainability reporting and environmental performance on firm value and investigates the moderating role of media exposure. The study uses a quantitative approach with 144 observations of manufacturing companies in the Consumer Non-Cyclicals and Industrials sectors listed on the Indonesia Stock Exchange (IDX) during 2022–2024, selected through purposive sampling. Data were analyzed using the Fixed Effects regression model. The results show that sustainability reporting positively affects firm value, while environmental performance negatively affects firm value. Media exposure weakens the relationship between sustainability reporting and firm value but strengthens the relationship between environmental performance and firm value. This study is limited by the short observation period, checklist-based sustainability reporting measurement, the dynamic nature of media exposure, and the exclusion of other external factors. Future research is encouraged to extend the observation period, expand the sample, apply more comprehensive measurement indicators, and include additional explanatory variables.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112077] [Pembimbing: Agustina Riyanti] [Penguji 1: Ranti Nugraheni] [Ketua Penguji: Donny Maha Putra]
Uncontrolled Keywords: Sustainability Reporting; Environmental Performance; Firm Value; Media Exposure.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NATHALIE BRIGHITA SIGA NANGA
Date Deposited: 28 Jul 2026 02:28
Last Modified: 07 Sep 2026 17:54
URI: http://repository.upnvj.ac.id/id/eprint/51457

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