Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Anastasia, Gisela (2026) Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of environmental, social, and governance (ESG) disclosure on company value and the effect of ESG disclosure on company value when moderated by company size, with a focus on companies included in the IDX ESG Leaders index for the 2022-2024 period. The data used is secondary data. The population in this study is companies listed on the IDX ESG Leaders index of the Indonesia Stock Exchange. The sampling technique used is purposive sampling, and 37 companies with a total of 111 samples were obtained. The data analysis technique used simple linear regression analysis and moderate regression analysis. The results of the study indicate that ESG disclosure has a significant positive effect on company value and that company size can moderate the effect of ESG disclosure on company value.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: ESG Disclosure, Company Size, Company Value, IDX ESG Leaders
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 3837 not found.
Date Deposited: 26 Feb 2026 08:12
Last Modified: 15 Jul 2026 02:01
URI: http://eprints.ukmc.ac.id/id/eprint/15511

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