PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Terindeks IDX-ESG Leaders Tahun 2020-2023)

DEWI, HASTIN RISKA (2025) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Terindeks IDX-ESG Leaders Tahun 2020-2023). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research raises the issue of the influence of Environmental, Social, Governance (ESG) disclosure and capital structure on firm value with profitability as a moderating variable. Recent phenomena show increased attention to ESG, especially related to climate change, social inequality, and transparent governance. ESG disclosure attracts investors' attention, but its effectiveness is influenced by the capital structure that impacts the financial risk and stability of the company. Sampling in this study was conducted using purposive sampling method, the number of samples selected was 68 samples from 17 companies. The analysis was conducted using panel data regression method, and for data processing using Econometrical Views (Eviews) 10 application. The results showed that Environmental disclosure has no significant effect on firm value, Social disclosure has a significant effect on firm value, Governance disclosure has a significant effect on firm value, Capital structure has a significant effect on firm value, Profitability cannot moderate the effect of environmental disclosure on firm value, Profitability moderates by weakening the effect of social disclosure on firm value, Profitability cannot moderate the effect of governance disclosure on firm value, Profitability can moderate the effect of capital structure on firm value. Keywords: Environmental; Social; Governance (ESG) Disclosure; Capital Structure; Firm Value; Profitability. Penelitian ini ini mengangkat isu pengaruh Environmental, Social, Governance (ESG) disclosure dan struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Fenomena terkini menunjukkan peningkatan perhatian terhadap ESG, terutama terkait perubahan iklim, kesenjangan sosial, dan tata kelola transparan. ESG disclosure menarik perhatian investor, tetapi efektivitasnya dipengaruhi oleh struktur modal yang berdampak pada risiko keuangan dan stabilitas perusahaan. Pengambilan sampel dalam penelitian ini dilakukan menggunakan metode purpossive sampling, jumlah sampel yang terpilih adalah sebanyak 68 sampel dari 17 perusahaan. Analisis dilakukan dengan menggunakan metode regresi data panel, dan untuk pengolahan datanya menggunakan aplikasi Econometrical Views (Eviews) 10. Hasil penelitian menunjukkan bahwa environmental disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, social disclosure berpengaruh signifikan terhadap nilai perusahaan, governance disclosure berpengaruh signifikan terhadap nilai perusahaan, strukutur modal berpengaruh signifikan terhadap nilai perusahaan, profitabilitas tidak dapat memoderasi pengaruh environmental disclosure terhadap nilai perusahaan, profitabilitas memoderasi dengan memperlemah pengaruh social disclosure terhadap nilai perusahaan, profitabilitas tidak dapat memoderasi pengaruh governance disclosure terhadap nilai perusahaan, profitabilitas dapat memoderasi pengaruh struktur modal pada nilai perusahaan. Kata Kunci : Environmental; Social; Governance (ESG) Disclosure; Struktur Modal; Nilai Perusahaan; Profitabilitas.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 021
NIM/NIDN Creators: 55522120002
Uncontrolled Keywords: Environmental; Social; Governance (ESG) Disclosure; Struktur Modal; Nilai Perusahaan; Profitabilitas.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 628 Sanitary Engineering and Environmental Protection Engineering/Rekayasa Sanitasi dan Teknik Perlindungan Lingkungan, Teknik Lingkungan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 17 May 2025 06:50
Last Modified: 17 May 2025 06:50
URI: http://repository.mercubuana.ac.id/id/eprint/95534

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