Gina Mutiara Yasmin, . (2026) PENGARUH KEBERAGAMAN GENDER DALAM DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN ESG SEBAGAI MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the impact of board gender diversity and ownership concentration on firm value, as well as to examine the moderating role of Environmental, Social, and Governance (ESG) factors. The research is motivated by the importance of implementing good corporate governance and sustainability practices to enhance firm value amidst growing investor attention toward ESG aspects. The study population comprises all retail sector companies listed on stock exchanges across ASEAN countries during the 2022–2025 period. A purposive sampling method was employed, resulting in 174 observations over the four-year study period. Firm value is proxied by Tobin's Q; board gender diversity is measured by the proportion of women on the board of directors; ownership concentration is measured by the stake held by the largest shareholder; and ESG performance is measured using the Refinitiv ESG Combined Score. Data estimation and analysis were conducted using the Fixed Effect Model (FEM) approach with STATA 14 software. The results indicate that board gender diversity has a positive and significant effect on firm value, whereas ownership concentration has a negative and significant effect. Furthermore, ESG performance was found to weaken the positive impact of board gender diversity on firm value but did not moderate the impact of ownership concentration on firm value. These findings offer implications for companies, investors, and regulators regarding the enhancement of corporate governance quality and the implementation of sustainability strategies to create sustainable firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112156] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Munasiron Miftah] [Ketua Penguji: Anda Dwiharyadi] |
| Uncontrolled Keywords: | Board Gender Diversity, Ownership Concentration, Environmental Social And Governance (ESG), Firm Value, ASEAN Retail Companies |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | GINA MUTIARA YASMIN |
| Date Deposited: | 05 Sep 2026 17:32 |
| Last Modified: | 05 Sep 2026 17:32 |
| URI: | http://repository.upnvj.ac.id/id/eprint/52305 |
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