TY  - THES
N1  - Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak.,
ID  - digilib76676
UR  - https://digilib.uin-suka.ac.id/id/eprint/76676/
A1  - Velia Ratu Wulan Septia, NIM.: 22108040106
Y1  - 2026/03/06/
N2  - This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance of firm value in non-financial companies listed on the Indonesia Stock Exchange. Firm value is measured using Tobin?s Q, and the analysis employs panel data regression with the Fixed Effects Model (FEM). The result show that Environmetal, Social, and Governance performance does not have positive effect on firm value and tends to exhibit a negative relationship. The findings suggest that ESG implementation is still perceived as compliance-oriented and cost-increasing, thus failing to enhance market valuation in the short term. This study provides empirical evidence on the ESG firm value relationship in a emerging market and offers implication for companies and regulators to promote more strategic and value-oriented ESG practices.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - enviromental; social; governance; nilai perusahaan; Tobin?s Q
M1  - skripsi
TI  - PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP FIRM VALUE PASCA PENERBITAN POJK NO.51/POJK.03/2017 PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA
AV  - restricted
EP  - 130
ER  -