Helga Claresta Raudina, . (2026) KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH INVESTMENT OPPORTUNITY SET DAN ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effect of the Investment Opportunity Set (IOS) and Environmental, Social, and Governance (ESG) Disclosure on firm value, with institutional ownership serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports. The sample was selected using the purposive sampling method, resulting in 51 companies with a total of 153 firm year observations. Data were analyzed using panel data regression with the Random Effect Model through Stata 17. The findings indicate that the Investment Opportunity Set and Environmental, Social, and Governance Disclosure do not have a significant effect on firm value. Furthermore, institutional ownership is not proven to moderate the relationship between the Investment Opportunity Set and firm value, nor between Environmental, Social, and Governance Disclosure and firm value. As a control variable, profitability has a positive and statistically significant effect on firm value. These findings suggest that investors in the energy sector tend to place greater emphasis on companies' financial performance than on investment opportunities or sustainability disclosure when assessing firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112117] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Murdhaningsih] [Ketua Penguji: Masripah] |
| Uncontrolled Keywords: | ESG Disclosure, Investment Opportunity Set, Institutional Ownership, Firm Value. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | HELGA CLARESTA RAUDINA |
| Date Deposited: | 31 Aug 2026 08:13 |
| Last Modified: | 31 Aug 2026 08:13 |
| URI: | http://repository.upnvj.ac.id/id/eprint/52539 |
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