PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

ABDUL AZIZ SHOBIRIN, . (2026) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh environmental, social, and governance (ESG) disclosure, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan metode pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan jumlah sampel 45 emiten dan data observasi sebanyak 135 data. Data yang digunakan merupakan data sekunder berupa laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan yang diperoleh melalui website IDX dan situs resmi perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software Eviews 13 dengan estimasi model terpilih Random Effect Model (REM). Hasil penelitian menunjukkan bahwa ESG Disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa pengungkapan aspek lingkungan, sosial, dan tata kelola belum menjadi pertimbangan utama investor dalam menilai perusahaan. Ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, karena besarnya aset perusahaan belum mampu meningkatkan nilai perusahaan. Sementara itu, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, yang menunjukkan bahwa semakin tinggi kemampuan perusahaan dalam menghasilkan laba, maka semakin tinggi pula nilai perusahaan. Hasil penelitian ini memberikan implikasi bahwa perusahaan perlu memprioritaskan peningkatan keuntungan sebagai upaya meningkatkan nilai perusahaan. Kata Kunci: esg disclosure, ukuran perusahaan, profitabilitas, nilai perusahaan, consumer non-cyclicals ***** This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure, firm size, and profitability on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022-2024 period. This research employed a quantitative approach with a causal associative research design. The sample was selected using a purposive sampling technique, resulting in 45 issuers and 135 observations data points. The data used are secondary data in the form of annual reports, sustainability reports, and corporate financial statements obtained from the IDX website and the companies official websites. Data analysis was conducted using panel data regression with Eviews 13 software, selecting the Random Effect Model (REM) as the best estimation model. The results indicate that ESG Disclosure has no significant effect on firm value, suggesting that the disclosure of environmental, social, and governance aspects has not yet become a primary consideration for investors in assessing a company's value. Firm size also has no significant effect on firm value, indicating that the magnitude of a company's assets has not been able to increase its firm value. Meanwhile, profitability has a positive and significant effect on firm value, showing that the higher a company's ability to generate profit, the higher its firm value. The results of this study imply that companies need to prioritize increasing profits as an effort to enhance firm value. Keywords: esg disclosure, firm size, profitability, firm value, consumer non-cyclicals.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Eka Jaya, S.E., M.Ak. ; 2). Dwi Kismayanti Respati, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Abdul Aziz Shobirin .
Date Deposited:	19 Aug 2026 03:54
Last Modified:	19 Aug 2026 03:54
URI:	http://repository.unj.ac.id/id/eprint/71421

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