Nadya , Novita (2024) PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DISCLOSURE, INVESTMENT OPPORTUNITY SET, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Masters thesis, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Tujuan penelitian ini adalah untuk mengetahui secara empiris menyelidiki apakah environmental social governance disclosure, investment opportunity set, dan profitabilitas, memberikan kontribusi positif bagi nilai perusahaan. Penelitian ini berfokus pada perusahaan-perusahaan yang terdaftar di Indeks ESG Leaders dan Indeks Sri Kehati. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diambil dari database perusahaan di Bursa Efek Indonesia dengan jumlah data observasi sebanyak 78 data pada periode 2020-2023. Analisis statistik dilakukan dengan menggunakan regresi linier berganda. Temuan- temuan penelitian menunjukkan bahwa environmental dan governance disclosure serta profitabilitas, berpengaruh positif terhadap nilai perusahaan. Namun, social disclosure dan investment opportunity set tidak ditemukan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci: Environmental Social Governance Disclosure, Investment Opportunity Set, Profitabilitas, dan Nilai Perusahaan. iv ABSTRACT THE EFFECT OF ENVIRONMENTAL SOCIAL GOVERNANCE DISCLOSURE, INVESTMENT OPPORTUNITY SET, AND PROFITABILITY ON FIRM VALUE By Nadya Novita The aim of this research is to empirically investigate whether the disclosure of environmental, social, and governance (ESG) factors, along with investment opportunity sets and profitability, contribute positively to firm value. The study focuses on companies listed in both the ESG Leaders Index and the Sri Kehati Index. Utilizing a quantitative approach, secondary data from the Indonesia Stock Exchange database were analyzed, encompassing a total of 78 observations spanning the period from 2020 to 2023. Statistical analysis was conducted using multiple linear regression. The findings indicate that environmental and governance disclosures, as well as profitability, positively influence firm value. However, social disclosure and investment opportunity sets were found to have no significant positive effect on firm value. Keywords: Environmental Social Governance Disclosure, Investment Opportunity Set, Profitability, and Firm Value.
| Jenis Karya Akhir: | Tesis (Masters) |
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| Subyek: | 300 Ilmu sosial > 330 Ekonomi 300 Ilmu sosial > 330 Ekonomi > 332 Ekonomi keuangan |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Pengguna Deposit: | UPT . Desi Zulfi Melasari |
| Date Deposited: | 05 Mar 2025 03:37 |
| Terakhir diubah: | 05 Mar 2025 03:37 |
| URI: | http://digilib.unila.ac.id/id/eprint/85425 |
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