Putra, Bayu Trian Sandi (2026) PENGARUH ENVIROMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024). Skripsi (Bachelor) thesis, Universitas Muhammadiyah Bengkulu.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Environmental, Social, Governance (ESG) Disclosure dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Populasi penelitian sebanyak 103 perusahaan. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling, berjumlah 30 perusahaan dengan periode pengamatan selama 3 tahun, sehingga jumlah sampel observasi dalam penelitian sebanyak 90. Metode yang digunakan metode kuantitatif dianalisis menggunakan SPSS 26. Sumber data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaaan yang tersedia di www.idx.co.id dan website resmi masing-masing perusahaan. Berdasarkan hasil penelitian yang dilakukan, secara parsial menunjukkan bahwa environmental disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, social disclosure berpengaruh negatif dan signifikan terhadap nilai perusahaan, governance disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan dan secara simultan environmental, social, governance (ESG) disclosure dan profitabilitas bersama-sama berpengaruh signifikan terhadap nilai perusahaan. This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and profitability on the firm value of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The study population consisted of 103 companies. Using a purposive sampling technique, 30 companies were selected as the research sample. With a three-year observation period, the study analyzed a total of 90 firm-year observations. This research employed a quantitative approach, and the data were analyzed using SPSS version 26. The study utilized secondary data obtained from the companies' annual financial reports and sustainability reports available on the Indonesia Stock Exchange website and the official websites of the respective companies. The results indicate that, partially, environmental disclosure has no significant effect on firm value, social disclosure has a negative and significant effect on firm value, governance disclosure has no significant effect on firm value, and profitability has no significant effect on firm value. However, simultaneously, Environmental, Social, and Governance (ESG) disclosure and profitability have a significant effect on firm value.
| Item Type: | Thesis (Skripsi (Bachelor)) |
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| Additional Information: | Pembimbing: Hernadianto, SE., M.Si., CTA |
| Uncontrolled Keywords: | Environmental Disclosure, Social Disclosure, Governance Disclosure, Profitabilitas, Nilai Perusahaan |
| Subjects: | Universitas Muhammadiyah Bengkulu > 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi |
| Divisions: | 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi Subjek Terkait > 04-Fakultas Ekonomi dan Bisnis > 62201-(S1) Akuntansi |
| Depositing User: | Mrs Hesti Ayu |
| Date Deposited: | 05 Sep 2026 02:51 |
| Last Modified: | 05 Sep 2026 02:51 |
| URI: | http://repository.umb.ac.id/id/eprint/3993 |
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