Salsabila, Devana (2026) PENGARUH ESG PERFORMANCE, PUBLIC OWNERSHIP, DAN FINANCIAL PERFORMANCE TERHADAP FIRM VALUE DENGAN AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERGABUNG DI BEI TAHUN 2021 - 2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effects of ESG Performance, Public Ownership, and Financial Performance on Firm Value, with the Audit Committee as a moderating variable, among companies in the banking sector listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports, the official websites of the Indonesia Stock Exchange and the London Stock Exchange Group (LSEG), as well as the official websites of the individual companies. The population for this study consists of banking sector companies listed on the Indonesia Stock Exchange, with a sample selected using purposive sampling. Based on the established criteria, 14 companies were selected as the research sample, yielding a total of 56 observations during the study period. The data analysis techniques used were panel data regression and Moderated Regression Analysis (MRA), conducted using EViews 12 software. The results of the study indicate that ESG performance does not affect firm value. Public ownership was also not found to influence firm value. Conversely, financial performance has a significant effect on firm value, suggesting that financial performance remains a key factor in enhancing the market’s valuation of banking firms. Furthermore, the audit committee does not moderate the relationship between ESG performance and firm value, nor does it moderate the relationship between public ownership and firm value. However, the Audit Committee was found to moderate the relationship between Financial Performance and Firm Value. These findings indicate that the effectiveness of the audit committee’s oversight plays a greater role in strengthening the credibility of financial performance than either ESG aspects or public ownership. This study is expected to contribute to the development of the literature on firm value, sustainability performance, ownership structure, financial performance, and corporate governance in the banking sector.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1501-3550 Banking |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ms Devana Salsabila | ||||||||
| Date Deposited: | 06 Jul 2026 04:15 | ||||||||
| Last Modified: | 06 Jul 2026 04:41 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54561 |
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