PENGARUH GREEN FINANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH TATA KELOLA PERUSAHAAN

Dinda Annisa Putri, - and Nono Supriatna, - and Toni Heryana, - (2025) PENGARUH GREEN FINANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH TATA KELOLA PERUSAHAAN. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Finance dan Corporate Social Responsibility Disclosure terhadap nilai perusahaan, serta menguji apakah tata kelola perusahaan yang diproksikan oleh komite audit mampu memoderasi pengaruh tersebut. Objek penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021-2023. Nilai perusahaan diproksikan dengan rasio Price to Book Value (PBV), Green Finance dengan peringkat PROPER, Corporate Social Responsibility Disclosure dengan indeks GRI Standards, dan tata kelola perusahaan dengan jumlah komite audit. Metode penelitian yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan teknik analisis regresi moderasi (Moderated Regression Analysis). Hasil penelitian ini menunjukkan bahwa green finance berpengaruh negatif dan signifikan terhadap nilai perusahaan, corporate social responsibility disclosure tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan green finance dan corporate social responsibility disclosure memiliki pengaruh signifikan terhadap nilai perusahaan. Tata kelola perusahaan mampu memoderasi (memperlemah) pengaruh green finance terhadap nilai perusahaan. Namun, tata kelola perusahaan tidak mampu memoderasi pengaruh corporate social responsibility disclosure terhadap nilai perusahaan. This study aims to analyze the effect of Green Finance and Corporate Social Responsibility Disclosure on firm value, and test whether corporate governance as proxied by the audit committee is able to moderate the effect. The object of this research is energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. Firm value is proxied by the Price to Book Value (PBV) ratio, Green Finance with PROPER rating, Corporate Social Responsibility Disclosure with the GRI Standards index, and corporate governance with the number of audit committees. The research method used in this study is a quantitative approach with moderated regression analysis techniques. The results of this study indicate that green finance has a negative and significant effect on firm value, corporate social responsibility disclosure has no effect and is not significant to firm value. Simultaneously green finance and corporate social responsibility disclosure have a significant influence on firm value. Corporate governance is able to moderate (weaken) the effect of green finance on company value. However, corporate governance is unable to moderate the effect of corporate social responsibility disclosure on company value.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?hl=en&authuser=1&user=hsL6idAAAAAJ ID SINTA Dosen Pembimbing: Nono Supriatna: 0005046106 Toni Heryana: 0027067805
Uncontrolled Keywords:	Corporate social responsibility disclosure; green finance; nilai perusahaan; tata kelola perusahaan Corporate social responsibility disclosure; corporate governance; firm value; green finance.
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Dinda Annisa Putri
Date Deposited:	14 Jul 2025 07:50
Last Modified:	14 Jul 2025 07:50
URI:	http://repository.upi.edu/id/eprint/134446

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