Rahmawati, Niken (2026) Pengaruh Environmental-Social-Governance (ESG) Risk Rating, Kinerja Keuangan, dan Eco-Efficiency terhadap Nilai Perusahaan pada Emiten IDX ESG Leaders. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
Firm value is an important indicator used to assess company performance and investor perception, particularly among companies that apply sustainability principles. The increasing attention to ESG and environmental efficiency creates a need for empirical evidence regarding whether ESG risk rating, financial performance, and eco-efficiency contribute to firm value. This study is to examine the repercussions of ESG risk rating, financial performance, and eco-efficiency regarding firm value among IDX ESG Leaders companies registered on the Indonesia Stock Exchange from 2022-2024. This investigation implements a quantitative methodology, using a specimen of 22 listed corporations selected through purposive sampling out of 40 companies in the population. The required data were gathered through documentation from official reports issued by the Indonesia Stock Exchange and the companies’ official websites, and was executed through multiple linear regression using SPSS version 27 as the evaluative instrument. Its findings provide evidence that ESG risk rating does not substantially influence firm value, whereas financial performance and eco-efficiency significantly change the value of a firm. These findings conclude that firm value in IDX ESG Leaders companies is more closely associated with financial performance and eco-efficiency than with ESG risk rating. The empirical results suggest that investors respond more strongly to financial performance and environmental efficiency than to ESG risk rating when assessing firm value. The findings imply that companies should maintain strong financial performance and enhance eco-efficiency practices to strengthen firm value, while upcoming research is encouraged to extend the time frame of analysis and consider other relevant variables.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Management | ||||||||
| Depositing User: | Niken Rahmawati | ||||||||
| Date Deposited: | 01 Jul 2026 07:55 | ||||||||
| Last Modified: | 01 Jul 2026 08:33 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54397 |
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