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primary topic: http://eprints.untirta.ac.id/id/eprint/57211

http://eprints.untirta.ac.id/id/eprint/57211
type: Thesis
type: Article
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)
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.
date: 2026
status: published
creator: FAISAL GHIFFARI
author list: authors
THS: TRI LESTARI
type: EPrint
type: ThesisEPrint
is part of: repository
has document: http://eprints.untirta.ac.id/id/document/357146
has document: http://eprints.untirta.ac.id/id/document/357147
has document: http://eprints.untirta.ac.id/id/document/357148
has document: http://eprints.untirta.ac.id/id/document/357149
has document: http://eprints.untirta.ac.id/id/document/357150
has document: http://eprints.untirta.ac.id/id/document/357151
has document: http://eprints.untirta.ac.id/id/document/357152
has document: http://eprints.untirta.ac.id/id/document/357153
has document: http://eprints.untirta.ac.id/id/document/357154
has document: http://eprints.untirta.ac.id/id/document/357195
has document: http://eprints.untirta.ac.id/id/document/357196
has document: http://eprints.untirta.ac.id/id/document/357197
has document: http://eprints.untirta.ac.id/id/document/357198
has document: http://eprints.untirta.ac.id/id/document/357199
has document: http://eprints.untirta.ac.id/id/document/357200
has document: http://eprints.untirta.ac.id/id/document/357201
has document: http://eprints.untirta.ac.id/id/document/357202
has document: http://eprints.untirta.ac.id/id/document/357203
subject: HF5601 Accounting
subject: HG Finance

http://eprints.untirta.ac.id/id/document/357146
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357147
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357148
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357149
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357150
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357151
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357152
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357153
type: Document
label: 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) (Text)

http://eprints.untirta.ac.id/id/document/357154
type: Document
label: 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) (Text)

UNIVERSITAS SULTAN AGENG TIRTAYASA
type: Organization

JURUSAN AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
type: Organization

TRI LESTARI
type: Person
given name: TRI
family name: LESTARI

FAISAL GHIFFARI
type: Person
given name: FAISAL
family name: GHIFFARI

FAKULTAS EKONOMI DAN BISNIS
type: Organization

JURUSAN AKUNTANSI
type: Organization

http://eprints.untirta.ac.id/id/document/357195
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357146
is volatile version of: http://eprints.untirta.ac.id/id/document/357146
is index codes version of: http://eprints.untirta.ac.id/id/document/357146

http://eprints.untirta.ac.id/id/document/357196
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357147
is volatile version of: http://eprints.untirta.ac.id/id/document/357147
is index codes version of: http://eprints.untirta.ac.id/id/document/357147

http://eprints.untirta.ac.id/id/document/357197
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357148
is volatile version of: http://eprints.untirta.ac.id/id/document/357148
is index codes version of: http://eprints.untirta.ac.id/id/document/357148

http://eprints.untirta.ac.id/id/document/357198
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357149
is volatile version of: http://eprints.untirta.ac.id/id/document/357149
is index codes version of: http://eprints.untirta.ac.id/id/document/357149

http://eprints.untirta.ac.id/id/document/357199
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357150
is volatile version of: http://eprints.untirta.ac.id/id/document/357150
is index codes version of: http://eprints.untirta.ac.id/id/document/357150

http://eprints.untirta.ac.id/id/document/357200
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357151
is volatile version of: http://eprints.untirta.ac.id/id/document/357151
is index codes version of: http://eprints.untirta.ac.id/id/document/357151

http://eprints.untirta.ac.id/id/document/357201
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357152
is volatile version of: http://eprints.untirta.ac.id/id/document/357152
is index codes version of: http://eprints.untirta.ac.id/id/document/357152

http://eprints.untirta.ac.id/id/document/357202
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357153
is volatile version of: http://eprints.untirta.ac.id/id/document/357153
is index codes version of: http://eprints.untirta.ac.id/id/document/357153

http://eprints.untirta.ac.id/id/document/357203
type: Document
label: 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) (Other)
is version of: http://eprints.untirta.ac.id/id/document/357154
is volatile version of: http://eprints.untirta.ac.id/id/document/357154
is index codes version of: http://eprints.untirta.ac.id/id/document/357154

https://eprints.untirta.ac.id/57211/
title: HTML Summary of #57211 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)
format: text/html
primary topic: http://eprints.untirta.ac.id/id/eprint/57211

HF5601 Accounting
type: Concept

HG Finance
type: Concept