Nurhamdany, M. Yusuf (2026) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN MANUFAKTUR (Studi Pada Perusahaan Sektor Non Cyclicals Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2023-2025). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
One of the key metrics for evaluating a company’s effectiveness in enhancing shareholder welfare is corporate quality. The objective of this study is to examine how firm value is influenced by Environmental Disclosure, Social Disclosure, and Governance Disclosure in non-cyclical consumer manufacturing firms in the food and beverage subsector listed on the IDX between 2023 and 2025. The Price-to-Book Value (PBV) ratio is used as a proxy for firm value in this study. A total of 19 companies in the Food and Beverage subsector listed on the IDX between 2023 and 2025 were the subjects of this analysis. A purposive sampling approach was used to select specific companies based on certain criteria, resulting in a final selection of 19 companies. Panel data linear regression was the analytical technique employed. The following conclusions can be drawn based on the data from this study: Environmental disclosure (EnDI) exhibits a negative but insignificant effect on the value of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Social disclosure (SoDI) does not have a significant effect on the value of food and beverage companies listed and active on the IDX. Governance disclosure (GoDI) has a negative and significant effect on the value of food and beverage companies listed and active in Bursa Efek Indonesia (BEI)
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting 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 Accounting | ||||||||
| Depositing User: | M. Yusuf Nurhamdany | ||||||||
| Date Deposited: | 17 Jun 2026 06:59 | ||||||||
| Last Modified: | 17 Jun 2026 06:59 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53912 |
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