Aprilia, Gita Kholifah (2026) Pengaruh ESG Disclosure, Intellectual Capital, dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study analyzes the effects of ESG Disclosure, Intellectual Capital, and Capital Structure on Firm Value, with Profitability as a moderating variable, among energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Corporate Value is measured using Tobin’s Q, ESG Disclosure using the 2021 GRI Standards index, Intellectual Capital using VAIC, Capital Structure using DER, and Profitability using ROA. The study employs a quantitative approach with purposive sampling; thus, out of 65 companies, 41 were selected as the sample, yielding a total of 164 observations. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA), with the Fixed Effects Model (FEM) as the selected model. The results indicate that ESG Disclosure does not affect Firm Value because ESG information has not yet become a primary consideration for investors, and its economic benefits tend to be realized in the long term. Intellectual Capital also has no effect on Firm Value because the management of Intellectual Capital has not yet become a primary factor considered by investors in evaluating companies in the energy sector. Capital Structure has a effect on Firm Value. Profitability is unable to moderate the effects of ESG Disclosure and Capital Structure, but it is able to weaken the effect of Intellectual Capital on Firm Value.
| 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: | Gita Kholifah Aprilia | ||||||||
| Date Deposited: | 02 Sep 2026 02:54 | ||||||||
| Last Modified: | 02 Sep 2026 03:24 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59735 |
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