PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (Perusahaan di Indeks IDX ESG Leaders Periode 2021-2024)

Pasaribu, Andrian Riski Pratama (2026) PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI (Perusahaan di Indeks IDX ESG Leaders Periode 2021-2024). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of Environmental, Social, and Governance (ESG) performance on firm value with dividend policy as a moderating variable. The study focuses on companies in the IDX ESG Leaders Index with a research period from 2021-2024. The data in study used are secondary data. The population in this study companies in the IDX ESG Leaders Index. The sampling sampling selection used is purposive sampling, resulting in 109 research data. Hypothesis testing is conducted using subgroup regression analysis. The results of this research showed dividend policy can moderate the relationship between Environmental, Social, and Governance (ESG) performance and firm value.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Environmental, Social, and Governance (ESG) performance, Firm Value, Dividend Policy
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Andrian Riski Pratama Pasaribu
Date Deposited: 27 Feb 2026 03:34
Last Modified: 27 Feb 2026 03:34
URI: http://eprints.ukmc.ac.id/id/eprint/15524

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