PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN TRANSAKSI PIHAK BERELASI TERHADAP NILAI PERUSAHAAN

WAHYU ERLANGGA, . (2025) PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN TRANSAKSI PIHAK BERELASI TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Kinerja Environmental, Social, and Governance (ESG) dan Transaksi Pihak Berelasi terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dalam indeks saham ESG Leaders (IDXESGL) selama periode 2021-2024. Jumlah sampel dalam penelitian ini sebanyak 116 observasi dari 29 perusahaan non-keuangan. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data sekunder. Metode analisis data menggunakan analisis regresi data panel dengan Econometric Views (EViews) versi 13. Hasil dari penelitian ini memberikan bukti empiris bahwa secara parsial variabel Kinerja Environmental, Social, and Governance (ESG) tidak berpengaruh signifikan terhadap Nilai Perusahaan, akan tetapi Transaksi Pihak Berelasi berpengaruh signifikan negatif terhadap Nilai Perusahaan dan Ukuran Perusahaan sebagai variabel kontrol tidak berpengaruh signifikan terhadap Nilai Perusahaan. Secara simultan variabel Kinerja Environmental, Social, and Governance (ESG) dan Transaksi Pihak Berelasi serta Ukuran Perusahaan sebagai variabel kontrol berpengaruh signifikan terhadap Nilai Perusahaan. Kata Kunci: Kinerja Environmental, Social, and Governance (ESG), Transaksi Pihak Berelasi, Ukuran Perusahaan, Nilai Perusahaan ***** This study aims to examine whether there is an effect of Environmental, Social, and Governance (ESG) Performance and Related Party Transactions on Firm Value. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in the ESG Leaders stock index (IDXESGL) during the period 2021-2024. The number of samples in this study were 116 observations from 29 non-financial companies. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The results of this study provide empirical evidence that partially the Environmental, Social, and Governance (ESG) Performance variable has no significant effect on Firm Value, but Related Party Transactions have a significant negative effect on Firm Value and Company Size as a control variable has no significant effect on Firm Value. Simultaneously, the variables of Environmental, Social, and Governance (ESG) Performance and Related Party Transactions and Company Size as control variables have a significant effect on Firm Value. Keywords: Environmental, Social, and Governance (ESG) Performance, Related Party Transactions, Company Size, Firm Value

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, S.E., M.Sc., Ak., CA ; 2). Ratna Anggraini, S.E., M.Si., Ak., CA
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Wahyu Erlangga .
Date Deposited:	25 Jul 2025 02:28
Last Modified:	25 Jul 2025 02:28
URI:	http://repository.unj.ac.id/id/eprint/56740

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