Pengaruh pengungkapan esg terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi = The effect of esg disclosure on firm value with audit quality as moderating variable

Margareta, Caroline (2024) Pengaruh pengungkapan esg terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi = The effect of esg disclosure on firm value with audit quality as moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap nilai perusahaan dengan kualitas audit sebagai moderasi. Metode penelitian yang digunakan adalah regresi berganda dengan total 224 observasi, yang diambil dari perusahaan yang memiliki skor pengungkapan ESG di situs BGK Foundation dan terdaftar di Bursa Efek Indonesia periode 2020-2022. Hasil penelitian membuktikan adanya pengaruh negatif antara pengungkapan ESG dan nilai perusahaan, yang berarti perusahaan dengan pengungkapan ESG lebih tinggi mengalami penurunan nilai. Namun, kualitas audit tidak ditemukan memiliki pengaruh sebagai moderasi pada hubungan negatif ini. Selain itu, uji tambahan dilakukan untuk menilai efek pengungkapan ESG berdasarkan tiga aspek: lingkungan, sosial, dan tata kelola, dengan hasil yang konsisten bahwa ketiganya berpengaruh negatif terhadap nilai perusahaan. Kualitas audit tidak terbukti berpengaruh sebagai moderasi terhadap hubungan pengungkapan lingkungan, sosial, dan tata kelola terhadap nilai perusahaan. Penelitian selanjutnya diharapkan menggunakan perangkat lunak atau situs lainnya untuk menghitung skor ESG dan menambah jumlah sampel agar hasil penelitian menjadi lebih mendalam dan komprehensif. Penelitian ini diharapkan untuk menambah pengetahuan terkait ESG bagi para teoritis, akademisi hingga para praktisi terhadap nilai perusahaan. Dengan melihat pengaruh kualitas audit dalam praktiknya./ This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value, with audit quality as a moderating variable. Using multiple regression analysis, the research incorporates 224 observations from companies with ESG scores on the BGK Foundation website, listed on the Indonesia Stock Exchange from 2020 to 2022. The results findings a negative relationship between ESG disclosure and firm value, suggesting that higher ESG disclosures are associated with decreased firm value. Audit quality was not found to moderate this negative relationship. Additional analysis of the three ESG dimensions environmental, social, and governance shows that each aspect consistently has a negative effect on firm value, with audit quality similarly showing no moderating influence across these categories. The study suggests that future research could utilize alternative platforms or software for ESG score calculations and increase the sample size to provide deeper, more comprehensive insights. This research aims to enhance understanding of ESG’s impact on firm value, contributing valuable insights for theorists, academics, and practitioners, especially regarding the role of audit quality in ESG-related corporate practices.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Margareta, Caroline
NIM01012210011
carolinemargareta239@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Soetardjo, Mulyadi Noto
NIDN0319116301
mulyadi.soetardjo@uph.edu
Uncontrolled Keywords: pengungkapan ESG; nilai perusahaan; kualitas audit; pengungkapan lingkungan; pengungkapan sosial; pengungkapan tata kelola; esg disclosure; audit quality; firm value; environmental disclosure; social disclosure; governance disclosure.
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: CAROLINE MARGARETA
Date Deposited: 16 Dec 2024 01:24
Last Modified: 16 Dec 2024 01:24
URI: http://repository.uph.edu/id/eprint/65803

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