PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

SALSABILLA, AZZAHRA APRIGHOZIE ATTAYA and Kartasari, Shelly Febriana (2024) PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the influence on environmental disclosure, social disclosure, and governance disclosure on company value. The type of data used in this research is secondary data obtained from the Indonesian Stock Exchange. The method used in this research is quantitive. The population in this study were companies in the health sector, an the sampling technique used purposive sampling technique by obtaining a sample of 24 companies and a research period of 3 years from 2020-2022 so that the number of observations used in this research was 72 companies. The analysis technique used is multiple regression using SPSS version 23 software. The research results show that environmental disclosure has as significant effect on company value, social disclosure does not affect company value, and governance disclosure does not affect company value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental, Social, Governance, Nilai Perusahaan
Subjects:	G Geography. Anthropology. Recreation > GE Environmental Sciences > GE300-350 Environmental management H Social Sciences > HF Commerce > HF5601 Accounting #3 Repository of Lecturer Academic Credit Systems (TPAK) > Research Report (Laporan Penelitian)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Azzahra Aprighozie Attaya Salsabilla
Date Deposited:	22 Jan 2024 01:03
Last Modified:	22 Jan 2024 01:03
URI:	http://repository.unsri.ac.id/id/eprint/138976

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