Skripsi

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

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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

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Detail Information

Series Title

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Call Number

T1594432024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xv, 122 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

333.707

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Nilai perusahaan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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