Isywara, Aristi Prita and Dr. Dra. Arum Prastiwi, M.Si. Ak, and Yeney Widya Prihatiningtias, SE., Ak., MSA., DBA, (2024) Pengaruh Geopolitik dan Pengungkapan Environmental, Social, Governance (ESG) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi dapat terselesaikan dari keterlibatan serta dukungan dari banyak pihak. Magister thesis, Universitas Brawijaya.
Abstract
Pengaruh Geopolitik dan Pengungkapan Environmental, Social, Governance (ESG) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi dapat terselesaikan dari keterlibatan serta dukungan dari banyak pihak.
English Abstract
This study aims to empirically prove the influence of geopolitics and environmental, social, governance (ESG) disclosure on company value with profitability as a mediating variable. Measurement of geopolitical variables using geopolitical risk (GPR). This type of research uses a quantitative approach that is explanatory causality. The population in this study are countries that are members of ASEAN-5. The sampling method used is a census, so that all populations are taken as samples of 5 countries that are members of ASEAN-5. The analysis technique used in this study uses multiple regression. The results of this study indicate that high geopolitical values effectively reduce company value because geopolitical tensions in a country can cause currency fluctuations, thereby reducing company value. ESG disclosure effectively increases company value because transparency in ESG disclosure will increase company value. Profitability is unable to mediate the influence of geopolitics on company value because political tensions will have a direct impact on company value without being directly related to profitability. Profitability is able to mediate the influence of ESG disclosure on company value. Therefore, this study emphasizes the importance of companies not only focusing on financial performance, but also paying attention to other aspects such as geopolitics and ESG disclosure that can improve stakeholder reputation and trust.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0424020036 |
| Uncontrolled Keywords: | Geopolitik; Pengungkapan Environmental, Social, Governance (ESG); Nilai Perusahaan; Profitabilitas; ASEAN-5. |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 11 Nov 2024 02:54 |
| Last Modified: | 11 Nov 2024 02:54 |
| URI: | http://repository.ub.ac.id/id/eprint/232203 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Aristi Prita Isywara.pdf Restricted to Registered users only Download (3MB) |
Actions (login required)
 |
View Item |