ALFIANSAH, Riko (2026) PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) DISCLOSURE SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan yang diproksikan dengan ukuran dewan komisaris dan proporsi komisaris independen terhadap ESG Disclosure serta implikasinya terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024 sebagai populasi. Teknik purposive sampling digunakan sehingga memperoleh 108 sampel. Penelitian ini merupakan penelitian kuantitatif yang menggunaka data sekunder yang diperoleh dari Bursa Efek Indonesia. Penelitian ini menggunakan model analisis regresi linear berganda dengan alat uji perangkat lunak SPSS 25 untuk menguji hipotesis. Hasil penelitian menunjukan bahwa terdapat pengaruh positif yang signifikan baik antara ukuran dewan komisaris maupun proporsi komisaris independen dengan ESG Disclosure. Selain itu, hasil penelitian juga menemukan bahwa ESG Disclosure tidak memiliki pengaruh yang signifikan dengan nilai perusahaan, menunjukan bahwa di Indonesia khususnya di sektor energi, ESG Disclosure belum menjadi faktor utama dalam menentukan nilai perusahan.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to examine the influence of the characteristics of the proxied board with the Size of the board of commissioners and the proportion of independent commissioners on ESG Disclosure and its implications on the firm value proxied with Tobin's Q. This study uses energy sector companies listed on the Indonesia Stock Exchange in 2022-2024 as the population. The purposive sampling technique was used to obtain 108 samples. This research is a quantitative research that uses secondary data obtained from the Indonesia Stock Exchange. This study used a multiple linear regression analysis model with the SPSS 25 software test tool to test the hypothesis. The results of the study show that there is a significant positive influence between both the Size of the board of commissioners and the proportion of independent commissioners with ESG Disclosure. In addition, the results of the study also found that ESG Disclosure does not have a significant influence on company value, showing that in Indonesia, especially in the energy sector, ESG Disclosure has not been the main factor in determining firm value. Board Characteristics, ESG Disclosure, Firm Value | |||||||||
| Uncontrolled Keywords: | Karakteristik Dewan, ESG Disclosure, Nilai Perusahaan Board Characteristics, ESG Disclosure, Firm Value | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | riko ko alfiansah | |||||||||
| Date Deposited: | 09 Jan 2026 09:25 | |||||||||
| Last Modified: | 09 Jan 2026 09:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57038 |
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