AZIZAH, DELA NUR (2026) PENGARUH ESG DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the impact of Environmental, Social, and Governance (ESG) disclosure and firm size on firm value. Additionally, it analyzes the role of financial performance as a moderating variable in this relationship among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The study employs a quantitative method utilizing secondary data sourced from corporate annual reports and sustainability reports. The research population comprises 400 data points from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange between 2021 and 2025. The sample was selected using purposive sampling, resulting in 293 company data points that met the research criteria. Data analysis was conducted using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with the aid of IBM SPSS Statistics version 27. The results indicate that ESG disclosure has a significant negative effect on firm value. Firm size was also found to have a significant negative effect on firm value. On the other hand, financial performance did not moderate the effect of ESG disclosure on firm value; however, it did moderate the effect of firm size on firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | ESG Disclosure; Firm Size; Financial Performance; Firm Value |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AZIZAH NUR DELA |
| Date Deposited: | 13 Oct 2026 08:02 |
| Last Modified: | 13 Oct 2026 08:02 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9977 |
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