PENGARUH ESG TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI DI SEKTOR TEKNOLOGI PADA PERIODE 2021-2025

Sefadu, Aura Berlian (2026) PENGARUH ESG TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI DI SEKTOR TEKNOLOGI PADA PERIODE 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) factors on firm value and to examine the roles of institutional and foreign ownership in strengthening this relationship within technology sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, and financial statements. A purposive sampling technique was used to select the sample, resulting in 128 firm-year observations. Data analysis was conducted using regression analysis and Moderated Regression Analysis (MRA). The results indicate that ESG, institutional ownership, and foreign ownership do not have a significant direct impact on firm value. However, institutional ownership was found to strengthen the impact of ESG on firm value, whereas foreign ownership did not strengthen this relationship. Based on these findings, it is recommended that companies implement ESG practices consistently and that investors consider ownership structures when making investment decisions; furthermore, future research could expand the scope to include other sectors and a longer timeframe to obtain more diverse results.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Environmental Social Governance (ESG), Nilai Perusahaan, Kepemilikan Institusional, Kepemilikan Asing dan Environmental Social Governance (ESG), Firm Value, Institutional Ownership, Foreign Ownership
Subjects:	A Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management T Technology > T Technology (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	SEFADU BERLIAN AURA
Date Deposited:	28 Oct 2026 03:09
Last Modified:	28 Oct 2026 03:09
URI:	http://eprint.unipma.ac.id/id/eprint/10649

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