PENGARUH ESG DISCLOSURE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2021-2024

Triayuningtyas, Rieke Diah (2026) PENGARUH ESG DISCLOSURE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2021-2024. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine and analyze the effect of ESG disclosure and audit quality on firm value, as well as to analyze the role of independent commissioners in moderating the effect of ESG disclosure and audit quality on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population in this study includes all 76 energy sector companies on the IDX. The sample selection was conducted using a purposive sampling method, resulting in 58 sample companies with 207 observation data points after eliminating outliers. This study uses a quantitative approach with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) processed using SPSS software. The results show that ESG disclosure has no effect on firm value. Audit quality has no effect on firm value. Furthermore, independent commissioners are proven unable to strengthen the effect of ESG disclosure on firm value, nor are they able to strengthen the effect of audit quality on firm value.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	ESG Disclosure, Kualitas Audit, Komisaris Independen, Nilai Perusahaan, Audit Quality, ESG Disclosure, Firm Value, Independent Commissioners
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TRIAYUNING DIAH RIEKE
Date Deposited:	28 Oct 2026 06:33
Last Modified:	28 Oct 2026 06:33
URI:	http://eprint.unipma.ac.id/id/eprint/10761

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