PENGARUH ESG DISCLOSURE DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI

PRAMUDYAWATI, ANGGITA PUTRI (2026) PENGARUH ESG DISCLOSURE DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the impact of ESG disclosure and capital structure on firm value, with board gender diversity serving as a moderating variable. A quantitative approach was employed using secondary data derived from corporate annual and sustainability reports. The study population consisted of 425 data points from property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. Purposive sampling was used to select the sample, resulting in 332 company data points. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA) with the aid of SPSS version 24. The results indicate that ESG disclosure has a significant negative effect on firm value, while capital structure has a significant positive effect on firm value. Furthermore, board gender diversity moderates the effect of ESG disclosure on firm value but does not moderate the effect of capital structure on firm value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: ESG Disclosure; Capital Structure; Firm Value; Board Gender Diversity ESG Disclosure; Capital Structure; Firm Value; Board Gender Diversity
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PRAMUDYAWA PUTRI ANGGITA
Date Deposited: 21 Sep 2026 03:44
Last Modified: 21 Sep 2026 03:44
URI: http://eprint.unipma.ac.id/id/eprint/9748

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