SKRIPSI DIGITAL
Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Green Accounting, dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi (Studi pada Perusahaan IDXESGL yang Terdaftar di BEI Tahun 2021–2024) = Analysis of the Effect of Environmental, Social, and Governance (ESG) Disclosure, Green Accounting, and Intellectual Capital on Firm Value with Financial Performance as Moderating Variable (Study of IDXESGL Companies Listed on the IDX in 2021-2024)
This study examines the effect of Environmental Disclosure, Social Disclosure, Governance Disclosure, Green Accounting, and Intellectual Capital on firm value, and analyzes the moderating role of financial performance. This study uses a quantitative approach using panel data from IDXESGL companies during the 2021–2024 period, with 40 observations from 10 firms selected through purposive sampling. Data are analyzed using Multiple Linear Regression Analysis and Moderated Regression Analysis using EViews 13. The results show that Intellectual Capital has a significant positive effect on firm value, whereas other independent variables do not have a significant effect. Financial performance strengthens the positive effect of Social Disclosure on firm value, weakens the effect of Environmental Disclosure on firm value, and does not significantly moderate the effects of Governance Disclosure, Green Accounting, and Intellectual Capital. The results show that strengthening intellectual capital and credible social initiatives supported by strong financial performance offers greater value-creation potential.
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