Achmad, Farrel Sabilillah Putra (2025) Analisis Pelaporan Sustainability Disclosure dan Good Corporate Governance dalam Menentukan Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Sektor Energi yang Terdaftar di Bei Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study investigates the influence of sustainability disclosure and good corporate governance (GCG) on firm value, with financial performance as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, 52 firms (156 firm-year observations) were analyzed. Firm value was measured by Tobin’s Q, financial performance by Return on Assets (ROA), and hypothesis testing employed Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results reveal that sustainability disclosure and GCG both significantly enhance firm value, while financial performance also shows a positive effect. However, financial performance does not mediate the relationship between sustainability disclosure or GCG and firm value. These findings emphasize that non-financial aspects such as transparency and governance provide direct signals to investors, strengthening legitimacy and market trust. The study contributes to academic literature and offers implications for regulators, companies, and investors in promoting sustainable business practices.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Farrel Sabilillah Putra Achmad | ||||||||
| Date Deposited: | 26 Nov 2025 02:53 | ||||||||
| Last Modified: | 26 Nov 2025 02:53 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/47018 |
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