Nabila, Azhar Putri (2026) PENGARUH SUSTAINABILITY REPORTING DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. Undergraduate thesis, UPN "Veteran" Jawa Timur.
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Abstract
This study examines the effect of sustainability reporting and Good Corporate Governance mechanisms, proxied by board size, board independence, board gender diversity, and board experience, on firm value in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Secondary data obtained from annual reports and sustainability reports were analyzed using panel data regression with the Random Effect Model. The sample consisted of 44 companies with 132 observations selected through purposive sampling. The findings indicate that board size has a positive and significant effect, whereas board independence has a negative and significant effect on firm value. In contrast, sustainability reporting, board gender diversity, and board experience do not significantly affect firm value. These results suggest that firm value is influenced more by board characteristics than by sustainability disclosure practices.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Azhar Putri Nabila | ||||||||
| Date Deposited: | 10 Jul 2026 01:36 | ||||||||
| Last Modified: | 10 Jul 2026 01:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54971 |
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