Puspita, Andra Andira Eka (2026) Pengaruh Environment, Social, dan Governance (ESG) Disclosure, Intellectual Capital, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure, intellectual capital, and firm size on firm value, with financial performance serving as an intervening variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The research sample was selected using a purposive sampling method, resulting in 25 companies with a total of 75 observations. Data were analyzed using panel data regression and path analysis, while the mediation effect was examined using the Sobel test. All data processing was conducted using STATA 19 software. The results indicate that ESG disclosure and intellectual capital have a significant negative effect on firm value, while firm size has a negative but insignificant effect on firm value. Regarding financial performance, ESG disclosure and firm size have negative but insignificant effects, whereas intellectual capital has a significant positive effect. Financial performance has a significant positive effect on firm value, but it does not mediate the influence of ESG disclosure, intellectual capital, or firm size on firm value Keywords: ESG disclosure, intellectual capital, firm size, firm value, financial performance.
| 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: | ANDRA ANDIRA EKA PUSPITA | ||||||||
| Date Deposited: | 08 Jul 2026 07:56 | ||||||||
| Last Modified: | 08 Jul 2026 07:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54869 |
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