PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN

MEIDIAN, PERDANA RIFFI MEIDIAN (2023) PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh antara pengungkapan ESG terhadap nilai perusahaan. Variabel yang digunakan dalam penelitian ini yaitu variabel dependen berupa nilai perusahaan, variabel independen berupa pengungkapan ESG, variabel mediasi berupa profitabilitas, dan variabel kontrol berupa leverage dan ukuran perusahaan. Populasi dalam penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017 s.d. 2021. Pengambilan sampel dilakukan dengan metode purposive sampling. Berdasarkan metode tersebut didapatkan 36 perusahaan dalam periode lima tahun. Metode analisis yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa pengungkapan ESG secara keseluruhan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan pengungkapan komponen individu ESG tidak berpengaruh signifikan terhadap nilai perusahaan. Kata kunci: Pengungkapan ESG, nilai perusahaan, ROA, ROE This research aims to see the influence of ESG disclosure on firm value. The variables used in this research are the dependent variable in the form of company value, the independent variable in the form of ESG disclosure, the mediating variable in the form of profitability, and the control variables in the form of leverage and company size. The population in this research is companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling was carried out using the purposive sampling method. Based on this method, 36 companies were obtained in a five year period. The analytical method used in this research is multiple regression analysis. The results of this research show that ESG disclosure as a whole has a positive and significant effect on firm value, while disclosure of individual ESG components does not have a significant effect on firm value. Keywords: ESG disclosure, firm value, ROA, ROE

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