PERAN BOARD GENDER DALAM MEMODERASI PENGARUH ESG TERHADAP FIRM VALUE (studi pada perusahaan pertambangan yang ada di BEI tahun 2020-2024)

DARMAYANTI, LUDYA EVANKA (2025) PERAN BOARD GENDER DALAM MEMODERASI PENGARUH ESG TERHADAP FIRM VALUE (studi pada perusahaan pertambangan yang ada di BEI tahun 2020-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) on firm value, with Board Gender Diversity (BGD) as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The data used are secondary data derived from annual and sustainability reports. Firm value is proxied by the Tobin's Q ratio, ESG is measured based on Global Reporting Initiative (GRI) guidelines, and BGD is calculated based on the proportion of women on the board of directors. The analysis employs multiple inear regression and interaction testing using Moderated Regression Analysis (MRA). The results show that ESG positively influences firm value. lowever; gender diversity on the board weakens the relationship between ESG and firm value. These findings imply that the presence of women on the board does not necessarily enhance the effectiveness of ESG in driving firm value, suggesting a need for further evaluation of BGD's strategic roles in corporate sustainability.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	ESG; firm value; Tobin's Q; board gender diversity; mining sector
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HD Industries. Land use. Labor A Social Sciences > HF Commerce A Social Sciences > HG Finance A Social Sciences > HM Sociology
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DARMAYANTI EVANKA LUDYA
Date Deposited:	15 Oct 2025 03:31
Last Modified:	15 Oct 2025 03:31
URI:	http://eprint.unipma.ac.id/id/eprint/5363

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