eprintid: 57211
rev_number: 25
eprint_status: archive
userid: 16618
dir: disk0/00/05/72/11
datestamp: 2026-04-09 01:14:10
lastmod: 2026-04-09 01:14:10
status_changed: 2026-04-09 01:14:10
type: thesis
metadata_visibility: show
contact_email: 5552210063@untirta.ac.id
creators_name: GHIFFARI, FAISAL
creators_id: 5552210063
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: LESTARI, TRI
contributors_id: 197905072005012002
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
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)
ispublished: pub
subjects: HF5601
subjects: HG
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Nilai Perusahaan, ESG Disclosure, Biaya Lingkungan,
Karakteristik Komite Audit, Teori Pemangku Kepentingan
Firm Value, ESG Disclosure, Environmental Cost, Audit Committee
Characteristics, Stakeholder Theory
note: Penelitian ini bertujuan untuk menguji pengaruh ESG Disclosure, Environmental Cost, dan Audit Committee Characteristics terhadap Nilai Perusahaan. Populasi penelitian ini yaitu perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan total sampel 174 observasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Metode analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ESG Disclosure dan Environmental Cost berpengaruh negatif signifikan terhadap Nilai Perusahaan, sementara Audit Committee Characteristics terbukti berpengaruh positif signifikan terhadap Nilai Perusahaan.
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
date_type: published
pages: 125
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: JURUSAN AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   GHIFFARI, FAISAL  (2026) 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).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/57211/1/Faisal%20Ghiffari_5552210063_01.pdf
document_url: https://eprints.untirta.ac.id/57211/2/Faisal%20Ghiffari_5552210063_02.pdf
document_url: https://eprints.untirta.ac.id/57211/3/Faisal%20Ghiffari_5552210063_03.pdf
document_url: https://eprints.untirta.ac.id/57211/4/Faisal%20Ghiffari_5552210063_04.pdf
document_url: https://eprints.untirta.ac.id/57211/5/Faisal%20Ghiffari_5552210063_05.pdf
document_url: https://eprints.untirta.ac.id/57211/6/Faisal%20Ghiffari_5552210063_CP.pdf
document_url: https://eprints.untirta.ac.id/57211/7/Faisal%20Ghiffari_5552210063_LAMP.pdf
document_url: https://eprints.untirta.ac.id/57211/8/Faisal%20Ghiffari_5552210063_FULLTEXT.pdf
document_url: https://eprints.untirta.ac.id/57211/9/Faisal%20Ghiffari_5552210063_REF.pdf