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.
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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.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | 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. | ||||||
| Uncontrolled Keywords: | Nilai Perusahaan, ESG Disclosure, Biaya Lingkungan, Karakteristik Komite Audit, Teori Pemangku Kepentingan Firm Value, ESG Disclosure, Environmental Cost, Audit Committee Characteristics, Stakeholder Theory | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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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: | Tn Faisal Ghiffari | ||||||
| Date Deposited: | 09 Apr 2026 01:14 | ||||||
| Last Modified: | 09 Apr 2026 01:14 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57211 |
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