Firza, Refdy Radhinka (2026) PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, GOOD CORPORATE GOVERNANCE, DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine, test, and analyze the effect of Sustainability Report Disclosure, Managerial Ownership, Independent Board of Commissioners, and Intellectual Capital on Firm Value, and to analyze the role of Firm Size as a moderating variable in the relationship between these four independent variables and Firm Value in Energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The study employs a quantitative approach with a population of 91 Energy sector companies listed on the IDX. The sample was determined through purposive sampling based on the criterion of consistently publishing annual reports, financial statements, and sustainability reports during the 2023–2025 period, resulting in 56 companies with a total of 168 observations (165 observations after outlier testing). Firm Value is measured using Tobin’s Q. Data analysis was conducted through classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS 27. The results show that Sustainability Report Disclosure has a positive and significant effect on Firm Value, whereas the Independent Board of Commissioners has a negative and significant effect. Meanwhile, Managerial Ownership and Intellectual Capital are found to have no significant effect on Firm Value. The moderation tests indicate that Firm Size is able to moderate (strengthen) the effect of Managerial Ownership on Firm Value, but is unable to moderate the effects of Sustainability Report Disclosure, Independent Board of Commissioners, or Intellectual Capital on Firm Value. These findings reinforce the perspectives of Agency Theory and Stakeholder Theory in explaining the mechanisms of governance and information disclosure in the market valuation of Energy sector
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Refdy Radhinka Firza | ||||||||
| Date Deposited: | 28 Oct 2026 08:39 | ||||||||
| Last Modified: | 28 Oct 2026 08:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/61190 |
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