Pengaruh Environmental, Social, dan Governance Disclosure terhadap Nilai Perusahaan melalui Profitabilitas pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2022-2024

Rosita, Erlin Chandra (2026) Pengaruh Environmental, Social, dan Governance Disclosure terhadap Nilai Perusahaan melalui Profitabilitas pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2022-2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study aims to examine the effect of Environmental, Social, and Governance disclosure on firm value with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is proxied by Tobin’s Q, while profitability is measured using Return on Assets (ROA). This study employs a quantitative approach using panel data regression analysis and Moderated Regression Analysis (MRA). The results indicate that Environmental, Social, and Governance disclosure does not have a significant effect on firm value. However, the moderating test reveals that profitability significantly moderates the relationship between Environmental and Governance disclosure and firm value in a positive direction, while it significantly and significantly moderates the relationship between Social Disclosure and firm value in a negative direction.

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