SINTA PUTRI, ELIZA (2023) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE (ESGD) dan GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study is to determine the effect of environmental, social and governance disclosure (ESGD) and gender diversity on firm value. This study used the control variable return on assets as measured by dividing net profit after tax by total assets and firm size as measured by using the natural logarithm of total assets. The independent variable in this study is environmental, social and governance disclosure (esgd) as measured by dividing the value of disclosures made by the company by the total expected disclosure dimensions and gender diversity as measured by dividing the total women on the board of directors and board of commissioners by the total board members. The dependent variable in this study is firm value as measured by Tobins'Q. The population of this study is manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used was purposive sampling and 48 companies were selected that met the criteria as the research sample. The analytical method used is multiple linear regression with SPSSv25 software. The results of this study indicate that Environmental Disclosure has a positive and significant effect on firm value, Social Disclosure has a negative and significant effect on firm value, Governance Disclosure has a negatif and significant effect on firm value, and Gender Diversity has a positive and significant effect on firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini yaitu untuk mengetahui pengaruh environmental, social and governance disclosure (esgd) dan gender diversity terhadap nilai perusahaan. Penelitian ini menggunakan variabel kontrol return on asset yang diukur dengan membagi laba bersih setelah pajak dengan total asset dan ukuran perusahaan yang diukur dengan menggunakan logaritma natural dari total aset. Variabel independen dalam penelitian ini adalah environmental, social and governance disclosure (esgd) yang diukur dengan membagi nilai pengungkapan yang dilakukan oleh perusahaan dengan total dimensi pengungkapan yang diharapkan dan gender diversity yang diukur dengan membagi total wanita dalam dewan direksi dan dewan komisaris dengan total anggota dewan. Variabel dependen dalam penelitian ini adalah nilai perusahaan yang diukur dengan Tobins’Q. Populasi penelitian ini pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode sampling yang digunakan adalah purposive sampling dan terpilih 48 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan yaitu regresi linier berganda dengan software SPSSv25. Hasil dari penelitian ini menunjukkan Environmental Disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan, Social Disclosure berpengaruh negatif dan signifikan terhadap nilai perusahaan, Governance Disclosure berpengaruh negatif dan signifikan terhadap nilai perusahaan, serta Gender Diversity berpengaruh positif dan signifikan terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Firm Value, Environmental, Social, Governance, Gender, Return on Assets, Company Size Nilai Perusahaan, Environmental, Social, Governance, Gender, Return on Asset, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | ELIZA SINTA PUTRI | |||||||||
| Date Deposited: | 27 Feb 2024 16:40 | |||||||||
| Last Modified: | 27 Feb 2024 16:40 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33575 |
Available Versions of this Item
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PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE
DISCLOSURE (ESGD) dan GENDER DIVERSITY
TERHADAP NILAI PERUSAHAAN. (deposited UNSPECIFIED)
- PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE (ESGD) dan GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN. (deposited 27 Feb 2024 16:40) [Currently Displayed]
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