Raifa Praharsa Anief, - and Budi Supriatono Purnomo, - and Ida Farida Adi Prawira, - (2025) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN ENTERPRISE RISK MANAGEMENT DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: Studi pada Perusahaan Sektor Infrastruktur yang Tedaftar di Bursa Efek Indonesia 2020-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Environmental, Social, and Governance (ESG) dan Enterprise Risk Management Disclosure terhadap nilai perusahan dengan ukuran perusahaan sebagai variabel moderasi. Pengambilan sampel menggunakan metode purposive sampling dengan total sampel sebanyak 33 perushaaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keberlanjutan serta laporan tahunan pada perusahaan sampe tahun 2020-2023. Analisis data dilakukan dengan regresi data panel dengan program Eviews 12. Hasil penelitian menunjukkan bahwa ESG disclosure tidak berpengaruh positif terhadap nilai perusahaan. ERM disclosure berpengaruh positif terhadap nilai perusahaan. ESG dan ERM disclosure secara bersamaan berpengaruh positif terhadap nilai perusahaan. Selain itu, ukuran perusahaan tidak mampu memoderasi pengaruh ESG disclosure terhadap nilai perusahaan, tetapi mampu memperlemah pengaruh ERM disclosure terhadap nilai perusahaan. This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and Enterprise Risk Management (ERM) disclosure on firm value, with firm size as a moderating variable. The sample was selected using purposive sampling, consisting of 33 infrastructure sector companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study employed secondary data obtained from sustainability reports and annual reports of the sampled companies for the years 2020–2023. Data were analyzed using panel data regression with EViews 12. The results reveal that ESG disclosure does not have a positive effect on firm value. In contrast, ERM disclosure has a positive effect on firm value. Furthermore, ESG and ERM disclosure jointly have a positive effect on firm value. In terms of moderation, firm size is found unable to moderate the effect of ESG disclosure on firm value, but it weakens the effect of ERM disclosure on firm value.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?user=nxNZGkAAAAAJ&hl=en&oi=ao ID SINTA Dosen Pembimbing: Budi Supriatono Purnomo: 5996343 Ida Farida Adi Prawira: 6027190 |
| Uncontrolled Keywords: | Pengungkapan ESG, Pengungkapan ERM, Nilai Perusahaan, Ukuran Perusahaan ESG disclosure, ERM disclosure, Firm value, Firm size |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Raifa Praharsa Anief |
| Date Deposited: | 03 Sep 2025 15:36 |
| Last Modified: | 03 Sep 2025 15:36 |
| URI: | http://repository.upi.edu/id/eprint/137055 |
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