Kamelia, Nila (2026) Peran Struktur Kepemilikan dalam Memoderasi Hubungan antara Intellectual Capital, Pengungkapan Environmental, Social, and Governance (ESG), dan Kualitas Audit terhadap Kinerja Perusahaan (Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2021-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of intellectual capital, Environmental, Social, and Governance (ESG) disclosure, and audit quality on firm performance, as well as the role of institutional ownership structure in moderating these relationships in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative approach using secondary data. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q as proxies for profitability and market value. The population consists of 132 companies, and purposive sampling is used as the sampling technique, resulting in 108 research data. The analysis method applied is panel data regression and Moderated Regression Analysis (MRA) using EViews 13 software. The results indicate that intellectual capital enhances firm performance as measured by ROA, but does not affect firm performance as measured by Tobin’s Q. ESG disclosure does not show any effect on firm performance, both in terms of ROA and Tobin’s Q. Audit quality does not affect firm performance as measured by ROA, but shows a negative relationship with Tobin’s Q. Institutional ownership structure does not moderate the relationship between intellectual capital and audit quality with firm performance, both in terms of ROA and Tobin’s Q. However, in the relationship between ESG disclosure and firm performance, institutional ownership weakens the relationship when measured using ROA, while it does not exhibit a moderating role when firm performance is measured using Tobin’s Q.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nila Kamelia | ||||||||
| Date Deposited: | 26 Jun 2026 02:38 | ||||||||
| Last Modified: | 26 Jun 2026 02:38 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54217 |
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