<mets:mets OBJID="eprint_57211" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-04-09T15:24:02Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>EPrints Repository UNTIRTA</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_57211_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH ESG DISCLOSURE, ENVIRONMENTAL COST, DAN AUDIT COMMITTEE CHARACTERISTICS TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2021–2023)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">FAISAL</mods:namePart><mods:namePart type="family">GHIFFARI</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to examine the effect of ESG Disclosure, Environmental Cost, and Audit Committee Characteristics on Firm Value. The population of this study is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The sampling method used was purposive sampling, with a total sample of 174 observations. This research is a quantitative study using secondary data obtained from annual reports and sustainability reports. The analysis method used was multiple linear regression. The results of this study indicate that ESG Disclosure and Environmental Cost have a significant negative effect on Firm Value, while Audit Committee Characteristics were found to have a significant positive effect on Firm Value.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UNIVERSITAS SULTAN AGENG TIRTAYASA;JURUSAN AKUNTANSI</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_57211"><mets:rightsMD ID="rights_eprint_57211_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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