eprintid: 76676
rev_number: 11
eprint_status: archive
userid: 12243
dir: disk0/00/07/66/76
datestamp: 2026-06-09 06:48:35
lastmod: 2026-06-09 06:48:35
status_changed: 2026-06-09 06:48:35
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Velia Ratu Wulan Septia, NIM.: 22108040106
title: PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP FIRM VALUE PASCA PENERBITAN POJK NO.51/POJK.03/2017 PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA
ispublished: pub
subjects: 332
divisions: ak_syar
full_text_status: restricted
keywords: enviromental; social; governance; nilai perusahaan; Tobin’s Q
note: Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak.,
abstract: 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.
date: 2026-03-06
date_type: published
pages: 130
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Velia Ratu Wulan Septia, NIM.: 22108040106  (2026) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP FIRM VALUE PASCA PENERBITAN POJK NO.51/POJK.03/2017 PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76676/1/22108040106_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76676/2/22108040106_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf