Pengaruh environmental, social, governance (esg) disclosure, green innovation, dan eco-efficiency terhadap nilai perusahaan.

DETAIL KOLEKSI

Pengaruh environmental, social, governance (esg) disclosure, green innovation, dan eco-efficiency terhadap nilai perusahaan.

Oleh : Andre Rafael

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Hexana Sri Lastanti

Kata Kunci : Environmental Disclosure, Social Disclosure, Governance Disclosure, Green innovation, Eco-efficienc

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2025_SK_SAK_023002100002_Halaman-Judul.pdf	10
2.	2025_SK_SAK_023002100002_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_SK_SAK_023002100002_Surat-Hasil-Similaritas.pdf	1
4.	2025_SK_SAK_023002100002_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_SK_SAK_023002100002_Lembar-Pengesahan.pdf	4
6.	2025_SK_SAK_023002100002_Pernyataan-Orisinalitas.pdf	1
7.	2025_SK_SAK_023002100002_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_SK_SAK_023002100002_Bab-1.pdf	13
9.	2025_SK_SAK_023002100002_Bab-2.pdf	39
10.	2025_SK_SAK_023002100002_Bab-3.pdf	17
11.	2025_SK_SAK_023002100002_Bab-4.pdf	29
12.	2025_SK_SAK_023002100002_Bab-5.pdf	5
13.	2025_SK_SAK_023002100002_Daftar-Pustaka.pdf	4
14.	2025_SK_SAK_023002100002_Lampiran.pdf	1

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji pengaruh environmental, social, and governance (esg) disclosure, green innovation, dan eco-efficiency terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel kontrol. data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan sektor energi yang terdaftar di bursa efek indonesia (bei) selama periode 2022â€“2024.pengambilan sampel dilakukan dengan metode purposive sampling, dengan total 75 sampel yang memenuhi kriteria selama periode observasi. analisis data dilakukan secara kuantitatif menggunakan software spss melalui pendekatan regresi data panel.hasil penelitian menunjukkan bahwa variabel environmental disclosure berpengaruh positif terhadap nilai perusahaan. variabel social disclosure, governance disclosure berpengaruh negatif terhadap nilai perusahaan. sedangkan, variabel green innovation, dan eco-efficiency tidak berpengaruh signifikan terhadap nilai perusahaan. selain itu, variabel kontrol ukuran perusahaan menunjukkan hasil berpengaruh positif terhadap nilai perusahaan.

T This study aims to examine the effect of environmental, social, and governance (esg) disclosure, green innovation, and eco-efficiency on firm value, with firm size as a control variable. the data used in this study are secondary data obtained from annual reports and financial statements of energy sector companies listed on the indonesia stock exchange (idx) for the period 2022â€“2024.the sampling technique used is purposive sampling, resulting in a total of 75 samples that met the research criteria during the observation period. the data were analyzed quantitatively using spss software through a panel data regression approach.the results of the study indicate that environmental disclosure has a positive effect on firm value. social disclosure and governance disclosure have a negative effect on firm value. meanwhile, green innovation and eco-efficiency have no significant effect on firm value. furthermore, the control variable, firm size, has a positive effect on firm value.