Syanggraini, Cici Wulan (2026) Pengaruh Environmental, Social, dan Governance Disclosure Terhadap Nilai Perusahaan Sektor Energi Yang Terdaftar di BEI 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 on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Firm value in this study is measured using Tobin’s Q. ESG disclosure is measured based on the GRI Standards, which consist of 32 environmental indicators, 36 social indicators, and 13 governance indicators. The study employs a quantitative approach using purposive sampling, comprising 55 energy sector companies. The data used are secondary data extracted from annual reports and sustainability reports accessible on the IDX website or the respective companies websites. Panel balance sheet data analysis with statistical tests was conducted using EViews 12. The results show that environmental disclosure does not have a significant effect on firm value. Social disclosure has a significant negative effect on firm value. Governance disclosure does not have a significant effect on firm value. These findings imply that regulation driven ESG disclosure has not yet been able to create market recognized added value in Indonesia’s energy sector.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Cici Wulan Syanggraini | ||||||||
| Date Deposited: | 10 Jul 2026 02:20 | ||||||||
| Last Modified: | 10 Jul 2026 02:46 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54966 |
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