PENGARUH ESG TERHADAP NILAI PERUSAHAAN DAN SIKLUS KONVERSI KAS SEBAGAI VARIABEL MODERASI

Maryadi, Gunawan (2026) PENGARUH ESG TERHADAP NILAI PERUSAHAAN DAN SIKLUS KONVERSI KAS SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on firm value and the role of the Cash Conversion Cycle (CCC) as a moderating variable in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The data used in this study are secondary data. The population consists of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The sampling technique employed is purposive sampling, resulting in 36 companies with a total of 108 observations. Data analysis is conducted using simple linear regression with the bootstrapping method and Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results indicate that ESG does not have a positive and significant effect on firm value, and the cash conversion cycle is unable to moderate or strengthen the effect of ESG on firm value.

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