Susilo, Angela Febriana (2026) PENGARUH ESG DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN EARNINGS MANAGEMENT SEBAGAI VARIABEL MODERASI (SEKTOR ENERGI BEI 2022-2024). 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, as well as to analyze the moderating role of earnings management in these relationships among energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The research sample consisted of 36 energy sector companies selected through purposive sampling. Panel data regression analysis was used to examine the direct effects among the variables, while Moderated Regression Analysis (MRA) was applied to test the moderating role of earnings management. The data were processed using EViews 13. The results indicate that ESG disclosure has no effect on firm value. In contrast, intellectual capital has a negative and significant effect on firm value. Furthermore, earnings management does not moderate the relationship between ESG disclosure and firm value. However, earnings management significantly moderates the relationship between intellectual capital and firm value. These findings suggest that investors in the energy sector have not yet considered ESG disclosure as a primary basis for assessing firm value, whereas the management of intellectual capital and the credibility of financial reporting continue to influence market valuation. Keywords: Earnings Management; ESG Disclosure; Firm Value; Intellectual Capital
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Angela Febriana Susilo | ||||||||
| Date Deposited: | 10 Jul 2026 07:00 | ||||||||
| Last Modified: | 10 Jul 2026 07:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55005 |
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