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.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Desylawati, Siska NIM01017210021 siskadesylawati@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Triwacananingrum, Wijaya NIDN031005670 wijaya.tri@uph.edu |
Uncontrolled Keywords: | esg score; intellectual capital; nilai perusahaan; asean-5 |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | SISKA DESYLAWATI |
Date Deposited: | 05 Mar 2024 02:29 |
Last Modified: | 05 Mar 2024 02:29 |
URI: | http://repository.uph.edu/id/eprint/62654 |