Keputusan Investasi, Keputusan Pendanaan, dan Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di BEI 2021-2023

Rahmania, Siti Khodijah (2025) Keputusan Investasi, Keputusan Pendanaan, dan Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di BEI 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine and analyze the influence of investment decisions, funding decisions, and sustainability reports on firm value, with Good Corporate Governance as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This research employs a quantitative approach. The population consists of energy sector companies listed on the IDX from 2021 to 2023, with purposive sampling selecting 31 companies over a three-year observation period. Secondary data were obtained from annual reports and sustainability reports. The data analysis technique used is Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis tools. The results indicate that investment decisions and sustainability reports significantly affect firm value, while funding decisions do not have a significant impact. Furthermore, Good Corporate Governance is able to moderate the influence of investment decisions on firm value but does not moderate the effects of funding decisions and sustainability reports on firm value.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHaryati, TantinaNIDN0701028001tantinah.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Siti Khodijah Rahmania
Date Deposited: 18 Jun 2025 06:54
Last Modified: 18 Jun 2025 06:54
URI: https://repository.upnjatim.ac.id/id/eprint/38319

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