Pengungkapan Environment Social Governance (ESG), Asimetri Informasi Dan Dividend Payout Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Basic Materials

Ramdania, Anisa Nur (2025) Pengungkapan Environment Social Governance (ESG), Asimetri Informasi Dan Dividend Payout Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Basic Materials. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

ESG Disclosure has become a focal point for companies, including investors and stakeholders, in recent years. This situation is closely related to the growing global attention to environmental, social, and corporate governance challenges. This study aims to examine and analyze the influence of ESG disclosure, information asymmetry, and dividend payout ratio on firm value in companies within the Basic Materials sub-sector listed on the Indonesia Stock Exchange (IDX). This research adopts a quantitative approach with purposive sampling as the sampling method. The final sample consists of 50 data points. The analysis method used is PLS-SEM with the SmartPLS 3.0 software. The results of the analysis show that ESG disclosure and information asymmetry have a positive effect on firm value. Meanwhile, the dividend payout ratio does not show a significant impact on firm value. This study has important implications for stakeholders and companies in Indonesia’s basic materials sector. The importance of balancing financial and non-financial performance and minimizing information asymmetry can provide valuable insights for investors to consider ESG aspects more thoroughly before allocating their funds.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHaryati, TantinaNIDN0701028001tantinah.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Anisa Nur Ramdania
Date Deposited: 30 Jun 2025 07:26
Last Modified: 30 Jun 2025 07:26
URI: https://repository.upnjatim.ac.id/id/eprint/39115

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