Determinan Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Dalam Indeks IDX ESG Leaders

Rohmah, Mufidatur (2024) Determinan Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Dalam Indeks IDX ESG Leaders. Masters thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to test and analyze the determinants of company value in companies in the IDX ESG Leaders Index for the 2019-2023 period. The population of this research is 927 companies listed on the IDX. The sample for this research consisted of 15 companies selected through purposive sampling with 5 years of observation so that the number of observations was 75. The data analysis technique used Structural Equation Model (SEM)-Partial Least Square (PLS) assisted by the Smart-PLS 3.0 program. The results of this research show that agency costs have an effect on company value, while ESG disclosure and financial distress have no effect on company value. This research also tests the influence of ESG, financial distress, and agency costs on company value which is moderated by profitability. The results show that profitability is able to moderate the influence of ESG disclosure and agency costs on company value, but profitability is not able to moderate the influence of financial distress on company value.

Item Type: Thesis (Masters)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSundari, SitiNIDN6708664UNSPECIFIED
Thesis advisorHaryati, TantinaNIDN5992316UNSPECIFIED
Subjects: H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
Divisions: Faculty of Economic > Magister Accounting
Depositing User: Mufidatur Rohmah
Date Deposited: 24 Jul 2024 01:55
Last Modified: 24 Jul 2024 02:05
URI: https://repository.upnjatim.ac.id/id/eprint/27287

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