Khatamy, Azizah Azmi (2023) PENGARUH ENVIRONMENTAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021). Undergraduate thesis, Universitas Islam Sultan Agung.
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Abstract
This study aims to examine the effect of Environmental Disclosure on firm value by using company size as a moderating variable. The population used in this study are companies listed on the Indonesia Stock Exchange in 2018 – 2021. The sampling method in this study is purposive sampling by taking samples from the population based on predetermined criteria, which are companies that have information related to ESG Score and complete annual financial reports for 2018-2021. The sample used in this study was 272 with details of 68 companies during the 4 year period of the study. The analysis technique in this study is descriptive analysis and quantitative analysis (classical assumption test, moderation regression analysis, and hypothesis testing) using SPSS version 25. The results of this study indicate that the Environmental Disclosure variable has a positive and significant effect on firm value. And company size is able to moderate the relationship between Environmental Disclosure on Company Value. Keywords : Environmental Disclosure, Firm Value, Firm Size
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 4 UNISSULA |
| Date Deposited: | 16 Oct 2023 07:03 |
| Last Modified: | 16 Oct 2023 07:03 |
| URI: | http://repository.unissula.ac.id/id/eprint/31807 |
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