Pengaruh Environmental Social and Governance (ESG) dan Intellectual Capital terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi

Pramudita, Nuril Ade (2024) Pengaruh Environmental Social and Governance (ESG) dan Intellectual Capital terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The increase in the number of investors in Indonesia is an opportunity for companies to show their best performance in order to attract investors. Company value is an issue that investors must consider when investing. However, property and real estate sector companies listed on the IDX are facing problems with indications of value instability. This study aims to see the effect of environmental social and governance and intellectual capital on company value along with the moderating role of profitability in property and real estate companies listed on the IDX in 2020-2022. Data collection through annual reports, audited financial reports, and sustainability reports. The number of research populations is 85 companies. The purposive sampling technique was used to sort the data in this study so that 88 data were obtained that met the criteria. The analysis technique implemented is Partial Least Square with SmartPLS 3. The results of the analysis show that environmental social and governance have a significant negative effect on company value. Intellectual capital has no effect on company value. Profitability cannot moderate the effect of environmental social and governance and intellectual capital on company value.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorBudiwitjaksono, Gideon SetyoNIDN0722066701gideon.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Nuril Ade Pramudita
Date Deposited: 09 Jul 2024 06:37
Last Modified: 09 Jul 2024 06:37
URI: https://repository.upnjatim.ac.id/id/eprint/25638

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