Rifdah, Dhiya Tri (2026) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP FIRM VAL-UE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value with financial perfor-mance as a moderating variable in Basic Materials sector companies listed on the Indonesia Stock Exchange during 2022–2024. The study is motivated by fluctua-tions in firm value and the increasing investor attention toward nonfinancial in-formation in investment decisions. Firm value is measured using Price to Book Value (PBV), while financial performance is proxied by Return on Assets (ROA). This research applies a quantitative approach with a causal associative method. The data used are secondary data obtained from annual reports and sustainability reports published by the companies and the Indonesia Stock Exchange. The sam-pling technique uses purposive sampling. Data analysis is conducted using panel data regression and Moderated Regression Analysis (MRA). The results indicate that ESG disclosure and intellectual capital significantly influence firm value. In addition, financial performance strengthens the relationship between ESG disclo-sure, intellectual capital, and firm value, indicating the importance of financial and nonfinancial factors in increasing investor confidence and corporate value. These findings provide prac-tical implications for improving sustainable corporate competitiveness strategies.
| 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: | DHIYA TRI RIFDAH | ||||||||
| Date Deposited: | 03 Jul 2026 08:36 | ||||||||
| Last Modified: | 03 Jul 2026 08:50 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54534 |
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