PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN

RINZANI, FACHRY and Yuniartie, Emylia and Kartasari, Shelly Febriana (2024) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381823142.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031381823142_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (12MB) | Request a copy
	Text RAMA_62201_01031381823142_0002067101_0019028102_1_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (888kB)
	Text RAMA_62201_01031381823142_0002067101_0019028102_2.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (295kB) | Request a copy
	Text RAMA_62201_01031381823142_0002067101_0019028102_3.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (357kB) | Request a copy
	Text RAMA_62201_01031381823142_0002067101_0019028102_4.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (360kB) | Request a copy
	Text RAMA_62201_01031381823142_0002067101_0019028102_5.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (150kB) | Request a copy
	Text RAMA_62201_01031381823142_0002067101_0019028102_6_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (185kB) | Request a copy
	Text RAMA_62201_01031381823142_0002067101_0019028102_7_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (478kB) | Request a copy

Abstract

This study aims to analyze the effect of Sustainability Report and Environmental, Social, Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sourced from companies' annual and sustainability reports. The data were analyzed using multiple regression tests with IBM SPSS version 26 software. The results show that Sustainability Report disclosure has a significant positive effect on firm value, measured by Tobin’s Q ratio. ESG disclosure was also found to have a positive impact on firm value, primarily through its role in enhancing the reputation and trust of stakeholders, including investors and regulators. This study emphasizes the importance of corporate transparency and accountability in sustainability reporting and ESG disclosure to increase market value and attract socially responsible investment. Keywords : Sustainability Report, Environmental, Social, Governance (ESG), Firm Value

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability Report, Environmental, Social, Governance (ESG), nilai perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fachry Rinzani
Date Deposited:	16 Nov 2024 03:56
Last Modified:	16 Nov 2024 03:56
URI:	http://repository.unsri.ac.id/id/eprint/159443

Actions (login required)

View Item