Pengaruh pengungkapan esg dan eksposur internasional dewan terhadap nilai perusahaan

DETAIL KOLEKSI

Pengaruh pengungkapan esg dan eksposur internasional dewan terhadap nilai perusahaan

Oleh : Natalia Petra Simarmata

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Sofie

Kata Kunci : ESG, ISO 26000, Board International Exposure, Firm Value

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SAK_023002404003_Halaman-Judul.pdf	11
2.	2026_SK_SAK_023002404003_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SAK_023002404003_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SAK_023002404003_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SAK_023002404003_Lembar-Pengesahan.pdf	4
6.	2026_SK_SAK_023002404003_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SAK_023002404003_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SAK_023002404003_Bab-1.pdf	11
9.	2026_SK_SAK_023002404003_Bab-2.pdf	21
10.	2026_SK_SAK_023002404003_Bab-3.pdf	17
11.	2026_SK_SAK_023002404003_Bab-4.pdf	30
12.	2026_SK_SAK_023002404003_Bab-5.pdf	4
13.	2026_SK_SAK_023002404003_Daftar-Pustaka.pdf	4
14.	2026_SK_SAK_023002404003_Lampiran.pdf	3

Abstrak
Abstract

P Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan environment, social, and governance (esg) dan eksposur internasional dewan terhadap nilai perusahaan pada perusahaan sektor basic materials yang terdaftar di bursa efek indonesia (bei) selama periode 2022â€“2024. pengungkapan esg diukur menggunakan tujuh core subject iso 26000 yang secara konseptual mencerminkan dimensi environmental, social, and governance, meliputi human rights, labour practices, the environment, fair operating practices, consumer issues, community involvement and development, serta organizational governance. nilai perusahaan diproksikan menggunakan rasio tobinâ€™s q, sedangkan eksposur internasional dewan diukur berdasarkan pengalaman pendidikan, pengalaman kerja, dan keterlibatan profesional anggota dewan di tingkat internasional.penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel. sampel penelitian ditentukan melalui teknik purposive sampling terhadap perusahaan sektor basic materials yang secara konsisten menerbitkan laporan tahunan dan laporan keberlanjutan selama periode penelitian. total data observasi yang digunakan sebanyak 130 setelah melalui proses seleksi dan pengujian outlier. pengolahan data dilakukan menggunakan perangkat lunak eviews 9 dengan tahapan analisis statistik deskriptif, uji pemilihan model, uji asumsi klasik, serta uji hipotesis.hasil penelitian menunjukkan bahwa labour practices, the environment, consumer issues, dan organizational governance berpengaruh positif dan signifikan terhadap nilai perusahaan. sebaliknya, human rights serta community involvement and development berpengaruh negatif dan signifikan terhadap nilai perusahaan, sementara fair operating practices tidak berpengaruh signifikan terhadap nilai perusahaan. selain itu, eksposur internasional dewan terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan.

T This study aims to analyze the effect of environmental, social, and governance (esg) disclosure and board international exposure on firm value in basic materials sector companies listed on the indonesia stock exchange (idx) during the 2022â€“2024 period. esg disclosure is measured using the seven core subjects of iso 26000, which conceptually represent the environmental, social, and governance dimensions, including human rights, labour practices, the environment, fair operating practices, consumer issues, community involvement and development, and organizational governance. firm value is proxied by tobinâ€™s q ratio, while board international exposure is measured based on the international educational background, work experience, and professional involvement of board members.this research employs a quantitative approach using panel data regression analysis. the research sample is determined through purposive sampling of basic materials sector companies that consistently publish annual reports and sustainability reports throughout the observation period. a total of 130 observations are used after the data selection process and outlier testing. data processing is conducted using eviews 9 software, with analytical stages including descriptive statistical analysis, model selection tests, classical assumption tests, and hypothesis testing.the results indicate that labour practices, the environment, consumer issues, and organizational governance have a positive and significant effect on firm value. in contrast, human rights as well as community involvement and development have a negative and significant effect on firm value, while fair operating practices have no significant effect on firm value. in addition, board international exposure is proven to have a positive and significant effect on firm value.