Pramesti, Widya Cita and Prof. Dr. Made Sudarma, Ak. and Abdul Ghofar, DBA., Ak. (2024) Pengaruh Environmental, Social, and Governance (ESG) Disclosure dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris adanya pengaruh Environmental, Social, and Governance (ESG) Disclosure dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Sampel dalam penelitian ini sebanyak 125 observasi dari 25 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini menggunakan Hierarchical Regression Analysis melalui penggunaan Multiple Regression Analysis dan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa Environmental, Social, and Governance (ESG) disclosure tidak berpengaruh terhadap nilai perusahaan, sedangkan intellectual capital berpengaruh positif terhadap nilai perusahaan. Penelitian ini juga menunjukkan bahwa kinerja keuangan mampu memoderasi dengan memperkuat hubungan antara Environmental, Social, and Governance (ESG) disclosure dan intellectual capital terhadap nilai perusahaan. Hasil dari uji robustness sesuai dengan hasil pengujian hipotesis awal.
English Abstract
The objective of this research is to empirically assess the effects of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value with financial performance as the moderating variable. The population is energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Using purposive sampling, 25 companies were selected as the sample, resulting in 125 observations. The data analysis was performed using Hierarchical Regression Analysis through Multiple Regression Analysis and Moderated Regression Analysis. This study finds that Environmental, Social, and Governance (ESG) disclosure has no effect on firm value and that intellectual capital positively affects firm value. Further, financial performance was found to strengthen the influences of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value. In addition, the results of the robustness test are relevant with the results of the initial hypothesis testing.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042402 |
| Uncontrolled Keywords: | Environmental, Social, and Governance Disclosure; Intellectual Capital; Nilai Perusahaan; Kinerja Keuangan - Environmental, Social, and Governance Disclosure; Intellectual Capital; Firm Value; Financial Performance |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 09 Aug 2024 05:54 |
| Last Modified: | 09 Aug 2024 05:54 |
| URI: | http://repository.ub.ac.id/id/eprint/222836 |
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Text (DALAM MASA EMBARGO)
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