SKRIPSI DIGITAL
Pengaruh ESG Disclosure Score dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan yang Tergabung dalam Indeks S&P 500 Tahun 2024 = The Effect of ESG Disclosure Score and Profitability on Firm Value of Companies Included in the S&P 500 Index in 2024
The development of the global capital market has encouraged investors to consider not only corporate financial performance but also non-financial aspects, such as Environmental, Social, and Governance (ESG) disclosure Financial and non-financial aspects influence investors' assessments when making investment decisions. This study aims to analyze the effect of ESG Disclosure Score and profitability on firm value. This research employs a quantitative approach using multiple linear regression analysis, with data analysis conducted using SPSS version 25. The research sample consists of 42 companies included in the S&P 500 Index during the 2024 period, selected through purposive sampling. The data used are secondary data obtained from Bloomberg. Firm value is measured using Tobin’s Q, ESG Disclosure Score is measured based on the Bloomberg ESG Disclosure Score, and profitability is measured using Return on Assets (ROA).
The results indicate that the ESG Disclosure Score has no significant effect on firm value, while profitability has a positive and significant effect on firm value. These findings suggest that investors still prioritize financial performance over ESG disclosure in assessing firm value, while ESG disclosure serves as a supporting factor in value creation. This study is expected to contribute to the development of literature related to the influence of financial and non-financial factors on firm value and to provide insights for corporate management and investors in making investment decisions.
Keywords: ESG Disclosure Score, Firm Value, Profitability, Tobin’s Q.
Tidak tersedia versi lain
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah