Purwitasari, Amelia Nurul (2026) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN DIMODERASI KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Environmental Disclosure, Social Disclosure, and Governance Disclosure on Firm Value with Financial Performance as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Firm Value is proxied by Price to Book Value (PBV), while Financial Performance is proxied by Return on Assets (ROA). This study uses secondary data obtained from annual reports and sustainability reports. The sample consists of 34 companies with 102 observations selected using purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that Environmental Disclosure affects Firm Value, with a path coefficient of -0.199 and a p-value of 0.011. Social Disclosure does not affect Firm Value, while Governance Disclosure affects Firm Value with a path coefficient of 0.240 and a p-value of 0.005. Financial Performance does not affect Firm Value. Financial Performance is able to moderate the relationship between Environmental Disclosure and Firm Value and between Governance Disclosure and Firm Value, but is unable to moderate the relationship between Social Disclosure and Firm Value. These findings indicate that each ESG dimension has different roles in Firm Value in Indonesian energy sector context.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Amelia Nurul Purwitasari | ||||||||
| Date Deposited: | 03 Sep 2026 04:18 | ||||||||
| Last Modified: | 03 Sep 2026 04:18 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59898 |
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