Sholachuddin, Muchammad Fajar (2026) Pengaruh Environmental Social and Governance (ESG) Disclosure, Green Innovation, dan Sustainability Committee Terhadap Nilai Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure, Green Innovation, and the existence of a sustainability committee on firm value among energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study population consists of all energy sector companies, with the sample selected using purposive sampling based on specific criteria, resulting in 26 companies with a total of 78 observations. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Data analysis was conducted using multiple linear regression with the aid of SPSS, as well as through classical assumption tests covering normality, multicollinearity, heteroscedasticity, and autocorrelation. The results indicate that ESG disclosure has a significant negative effect on firm value, suggesting that the market still views ESG practices as a cost burden or question their credibility. Conversely, Green Innovation does not have a significant effect on firm value. This suggests that green innovation has not yet been able to directly improve firm performance. Meanwhile, the sustainability committee has a significant positive effect on firm value, indicating that stronger governance mechanisms can enhance investor confidence and firm value. These findings imply that companies should enhance the credibility of their sustainability practices and strengthen oversight mechanisms to create sustainable firm value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muchammad Fajar Sholachuddin | ||||||||
| Date Deposited: | 02 Jun 2026 07:16 | ||||||||
| Last Modified: | 02 Jun 2026 07:34 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53501 |
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