WIDYASARI, NADELA PUTRI (2026) PENGARUH INTANGIBLE ASSETS, ENVIRONMENTAL, SOSIAL, AND GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the influence of intangible assets and environmental, social, and governance on firm value, with firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Firm value is measured using Tobin's Q, intangible assets are measured by the ratio of intangible assets to total assets, ESG is measured by the ESG Score, and firm size is measured using the natural logarithm of total assets. This study employed a quantitative approach with secondary data obtained from annual reports and sustainability reports. The sampling technique used purposive sampling, resulting in 80 companies with a total of 280 unbalanced panel observations. Data analysis was performed using panel data regression and Moderated Regression Analysis (MRA) with the help of EViews 13 software. The results show that intangible assets have a negative and significant effect on firm value. Meanwhile, ESG has no significant effect on firm value. The results of the moderating variable test indicate that firm size moderates the effect of intangible assets on firm value, but that firm size does not moderate the effect of ESG on firm value. These findings suggest that company size can strengthen the relationship between non-financial factors and firm value. This research implies that investors should consider not only financial information but also intangible asset management, ESG implementation, and company size characteristics when assessing a company's prospects.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Intangible Assets; Environmental; Social; and Governance; Company Size; Company Value. |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | WIDYASARI PUTRI NADELA |
| Date Deposited: | 13 Oct 2026 08:04 |
| Last Modified: | 13 Oct 2026 08:04 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10014 |
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