eprintid: 55775
rev_number: 11
eprint_status: archive
userid: 12243
dir: disk0/00/05/57/75
datestamp: 2023-02-01 08:13:45
lastmod: 2023-02-01 08:13:45
status_changed: 2023-02-01 08:13:45
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Afifa Madinda Kirani, NIM.: 18108040030
title: PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING TERHADAP NILAI PERUSAHAAN DENGAN COST EFFICIENCY SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: ak_sya
subjects: man_perus
divisions: ak_syar
full_text_status: restricted
keywords: SDGs; ESG Reporting; firm value; cost efficiency
note: Pembimbing: 
Dwi Marlina Wijayanti, M. SC
abstract: The issue of Sustainable Development Goals (SDGs) is becoming an important concern for companies because they are closely related to firm values. One of the frequently used parameters is the Environmental, Social and Governance (ESG) Reporting. ESG Reporting is one of the efforts to gain competitive advantage, operational efficiency, and the formation of firm value. The purpose of this study is to analyze the effect of ESG Reporting on firm value which is moderated by the cost efficiency variable. The objects used in this study are companies in Indonesia that are listed in Thomson Reuters Assets for the 2017-2021 period. Based on this population, 60 companies were selected as research samples. The number of observations used was 219 observations. This study uses a multiple linear analysis model of panel data with Eviews 12 software. The results of this study indicate that there is a significant positive effect between the projected ESG Reporting variable with Assets Thomson Reuters' environmental, social, and governance score data and projected firm value with Tobin's Q. The cost efficiency variable can only moderate the relationship between social performance reporting variables and firm value.
date: 2022-12-16
date_type: published
pages: 120
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Afifa Madinda Kirani, NIM.: 18108040030  (2022) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING TERHADAP NILAI PERUSAHAAN DENGAN COST EFFICIENCY SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/55775/1/18108040030_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/55775/2/18108040030_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf