Pengaruh environmental, social, governance (esg) dan intellectual capital terhadap nilai perusahaan

Desylawati, Siska (2023) Pengaruh environmental, social, governance (esg) dan intellectual capital terhadap nilai perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk mengevaluasi pengaruh ESG Score dan Intellectual Capital terhadap nilai Perusahaan. ESG Score diproksikan dengan S&P Capital IQ ESG SCORE Score, Intellectual Capital diukur dengan Value Added Intellectual Capital (VAICTM ),,dan untuk nilai perusahaan diukur dengan Tobin’sQ, serta seluruh data finansial diperoleh dari S&P Capital. Teknik purposive sampling digunakan untuk memperoleh sampel dari data sekunder perusahaan di negara ASEAN-5 periode 2018- 2022, terdapat 235 sample yang dijadikan bahan uji. Dengan menggunakan model Regresi Berganda dengan bantuan program SPSS untuk Windows 23. Riset ini menghasilkan hasil uji bahwa ESG Score tidak berpengaruh signifikan terhadap nilai Perusahaan, dan Intellecual Capital berpengaruh positif dan signifikan terhadap nilai Perusahaan. Hasil riset ini membuktikan bahwa terdapat kebutuhan untuk meningkatkan ESG Score dan Intellectual Capital terhadap nilai Perusahaan. dalam Perusahaan guna menambah informasi bagi investor dan pemangku kepentingan lainnya dalam analisa berinvestasi./This research was conducted to evaluate the influence of ESG Score and Intellectual Capital on company value. ESG Score is proxied by the S&P Capital IQ ESG SCORE Score, Intellectual Capital is measured by Value Added Intellectual Capital (VAICTM), and company value is measured by Tobin'sQ, and all financial data is obtained from S&P Capital. Purposive sampling technique was used to obtain samples from secondary data on companies in ASEAN-5 countries for the 2018-2022 period, there were 235 samples used as test material. By using a Multiple Regression model with the help of the SPSS program for Windows 23. This research produces test results that the ESG Score has no significant effect on the value of the Company, and Intellectual Capital has a positive and significant effect on the value of the Company. The results of this research prove that there is a need to increase the ESG Score and Intellectual Capital on company value. within the Company to increase information for investors and other stakeholders in investment analysis.

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