PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOSIAL, GOVERNANCE) TERHADAP REPUTASI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS ESG LEADERS

Andika, Reynold (2025) PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOSIAL, GOVERNANCE) TERHADAP REPUTASI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS ESG LEADERS. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to prove whether ESG (Environmental, Social, Governance) disclosure has an effect on company value. And to prove whether ESG (Environmental, Social, Governance) disclosure can affect the increase in foreign ownership. The data used is secondary data. The population in this study are companies listed on the ESGLeaders index for the period 18 September 2024 - 18 March 2025. The research period is in 2021-2023. The sampling technique used is the purposive sampling method and for the study of the effect of ESG disclosure on company value, 28 companies with 84 samples were obtained, but in this study an outliner of 16 samples was carried out to normalize the data so that the samples studied amounted to 68 samples. Hypothesis testing is carried out using multiple linear regression analysis. For the study of the effect of ESG on increasing foreign ownership, 24 companies with 72 samples were obtained. Hypothesis testing is carried out using logistic regression analysis. The results of the study show that environmental disclosure and social disclosure do not affect company value, but governance disclosure does affect company value. And environmental disclosure, social disclosure, and governance disclosure do not have an effect on increasing foreign ownership.

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