Pengaruh Capital Structure, Investment Decisions dan Environmental, Social and Governance (ESG) Disclosure terhadap Nilai Perusahaan dengan Profitabilitas Perusahaan sebagai Variabel Moderasi

Azwardi, Adelia Divanda (2025) Pengaruh Capital Structure, Investment Decisions dan Environmental, Social and Governance (ESG) Disclosure terhadap Nilai Perusahaan dengan Profitabilitas Perusahaan sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine the effect of capital structure, investment decisions, and Environmental, Social, and Governance (ESG) disclosure on firm value, with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study was energy sector companies listed on the IDX for the 2020-2024 period. The sample was determined using a purposive sampling method, resulting in a total sample of 50 data units. This study employed quantitative methods. Data were collected using documentation and analyzed using Moderated Regression Analysis (MRA) with SPSS 30. The results show that capital structure has no effect on firm value, while investment decisions have a positive and significant effect. ESG has no effect on firm value. Profitability has been shown to moderate (strengthen) the effect of capital structure and investment decisions on firm value. However, profitability does not moderate the effect of ESG on firm value.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHaryati, TantinaNIP198002012021212009tantinah.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: ADELIA DIVANDA AZWARDI
Date Deposited: 08 Dec 2025 07:16
Last Modified: 08 Dec 2025 07:16
URI: https://repository.upnjatim.ac.id/id/eprint/48223

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