A'yun, Erlinda Febriasci Qurrota (2026) Pengaruh Pengungkapan Environmental, Social, Governance (ESG) terhadap Kinerja Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010104.-cover.pdf Download (1MB) |
|
Text (Bab 1)
22013010104.-bab1.pdf Download (731kB) |
|
Text (Bab 2)
22013010104.-bab2.pdf Restricted to Repository staff only until 2 September 2028. Download (896kB) |
|
Text (Bab 3)
22013010104.-bab3.pdf Restricted to Repository staff only until 2 September 2028. Download (1MB) |
|
Text (Bab 4)
22013010104.-bab4.pdf Restricted to Repository staff only Download (1MB) |
|
Text (Bab 5)
22013010104.-bab5.pdf Restricted to Repository staff only until 2 September 2028. Download (639kB) |
|
Text (Daftar Pustaka)
22013010104.-daftarpustaka.pdf Restricted to Repository staff only until 2 September 2028. Download (533kB) |
|
Text (Lampiran)
22013010104.-lampiran.pdf Restricted to Repository staff only Download (1MB) |
Abstract
This study aims to examine the effect of environmental, social, and governance disclosures on firm performance, with firm size serving as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Firm performance is measured using Tobin's Q. This research employs a quantitative approach using secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 57 manufacturing companies with a total of 228 observations over four years. The data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The analysis was conducted using EViews software. The results indicate that environmental, social, and governance disclosures do not have a significant effect on Tobin's Q. Firm size has a positive and significant effect on Tobin's Q and moderates the relationship between social disclosure and governance disclosure and firm performance. However, firm size does not moderate the relationship between environmental disclosure and firm performance. These findings suggest that Indonesian investors continue to place greater emphasis on financial performance than on non-financial information when making investment decisions
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HB Economic Theory | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Erlinda Febriasci Qurrota A'yun | ||||||||
| Date Deposited: | 03 Sep 2026 01:49 | ||||||||
| Last Modified: | 03 Sep 2026 02:09 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59768 |
Actions (login required)
 |
View Item |