PERAN MODERASI ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) PADA PENGARUH PROFITABILITAS, LEVERAGE, TERHADAP NILAI PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN DI BEI

LIA FEBRIANI, . (2026) PERAN MODERASI ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) PADA PENGARUH PROFITABILITAS, LEVERAGE, TERHADAP NILAI PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN DI BEI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan serta menguji peran pengungkapan Environmental, Social, and Governance (ESG) sebagai variabel moderasi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report dan sustainability report. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh 33 perusahaan dengan periode pengamatan selama lima tahun. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan EViews 13. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, leverage tidak berpengaruh signifikan terhadap nilai perusahaan, serta pengungkapan Environmental, Social, and Governance (ESG) berpengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu, pengungkapan ESG mampu memoderasi pengaruh profitabilitas dengan arah melemah terhadap nilai perusahaan dan mampu memoderasi pengaruh leverage dengan arah yang memperkuat terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi perusahaan dalam meningkatkan nilai perusahaan melalui pengelolaan profitabilitas, struktur pendanaan, serta pengungkapan ESG secara optimal. ***** This study aims to analyze the impact of profitability and leverage on firm value and to examine the role of Environmental, Social, and Governance (ESG) disclosure as a moderating variable within food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. A quantitative approach was employed using secondary data obtained from annual and sustainability reports. Purposive sampling was used to select the sample, resulting in a dataset of 33 companies over a five-year observation period. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the aid of EViews 13 software. The results indicate that profitability has a positive and significant effect on firm value, whereas leverage does not have a significant effect; meanwhile, ESG disclosure has a negative and significant effect on firm value. Furthermore, ESG disclosure was found to moderate the impact of profitability on firm value in a weakening direction and to moderate the impact of leverage on firm value in a strengthening direction. These findings are expected to serve as a reference for companies seeking to enhance firm value through the optimal management of profitability, capital structure, and ESG disclosure.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, S.E., Ak., M.Si. ; 2). Dwi Handarini, S.Pd, M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Lia Febriani .
Date Deposited:	12 Aug 2026 08:26
Last Modified:	12 Aug 2026 08:26
URI:	http://repository.unj.ac.id/id/eprint/70206

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