Jaya, Jonatan Reginald Ang (2024) THE IMPACT OF ESG DISCLOSURE ON FIRM VALUE THESIS. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.
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Abstract
This study aims to provide empirical evidence on the effect of ESG disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The ESG disclosure variable will be measured using the GRI Index, while the firm value variable will be measured using Tobin's Q. There is one control variable used, namely Size which is measured by the natural logarithm (Ln) of total assets. The data used in this study are secondary archive data sourced from annual reports and/or sustainability reports, as well asYahoo Finance. The sample in this study consisted of 105 observations obtained based on the purposive sampling method. Hypothesis testing was carried outusing the multiple linear regression analysis method. The results of the study indicate that environmental, social, and governance (ESG) disclosure has a negative effect on firm value.
Item Type: | Thesis (S1) |
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Uncontrolled Keywords: | ESG Disclosure and Firm Value |
Subjects: | Financial Accounting > Managerial Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
Depositing User: | Editor 3 uajy |
Date Deposited: | 11 Mar 2025 11:40 |
Last Modified: | 11 Mar 2025 11:40 |
URI: | http://e-journal.uajy.ac.id/id/eprint/33700 |
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