Pengaruh pengungkapan environmental, social, and governance (esg) terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia dengan profitabilitas sebagai pemoderasi

Rinaldy, Nigel William (2023) Pengaruh pengungkapan environmental, social, and governance (esg) terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia dengan profitabilitas sebagai pemoderasi. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (122kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (326kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (639kB) | Preview
	Text (Chapter1) Chapter1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (397kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (532kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Penelitian ini memiliki tujuan untuk membuktikan secara empiris pengaruh dari pengungkapan ESG terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini juga ingin membuktikan apakah Profitabilitas perusahaan dapat memperkuat hubungan pengungkapan ESG terhadap nilai perusahaan. Dengan mengambil 97 perusahaan terbuka non-keuangan yang memiliki nilai ESG indeks di Indonesia sebagai sampel penelitian dengan periode 2018 hingga 2021, penelitian ini menggunakan pengujian metode regresi linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif terhadap nilai perusahaan. Sedangkan Profitabilitas tidak memiliki pengaruh yang signifikan terhadap hubungan antara pengaruh ESG terhadap nilai perusahaan sehingga tidak dapat memoderasi hubungan antara ESG terhadap nilai perusahaan. Implikasi penelitian berfokus pada strategi pengungkapan ESG yang diterapkan oleh perusahaan publik / This study aims to prove empirically the effect of ESG disclosure on the value of companies listed on the Indonesia Stock Exchange. This study also wants to prove whether company profitability can strengthen the relationship between ESG disclosure and firm value. By taking 97 non-financial public companies that have an ESG index value in Indonesia as a research sample with the period 2018 to 2021, this study uses multiple linear regression method testing. The results showed that ESG disclosure has a negative effect on firm value. Meanwhile, profitability does not have a significant effect on the relationship between the influence of ESG on firm value so that it cannot moderate the relationship between ESG and firm value. This research implications focus on ESG disclosure strategies implemented by public companies.

Actions (login required)

View Item