PENGARUH ENVIRONMENTAL, SOCIAL AND, GOVERNANCE (ESG), KEBIJAKAN DIVIDEN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)NIM.: 22108040086Sri Indah LestariauthorThis study examines the effect of Environmental, Social, and Governance (ESG), dividend policy, and ownership structure on the firm value of non-financial companies listed on the Indonesia Stock Exchange amid fluctuations in firm value and increasing attention to sustainability issues. The study employs a quantitative approach using an unbalanced panel dataset comprising 378 observations from 2017–2024. The data are analyzed using the Fixed Effect Model (FEM) with robust standard errors. The results indicate that the environmental and governance dimensions have a significant negative effect on firm value, while the social dimension, dividend policy, and managerial ownership have no significant effect on firm value.657.42 Akuntansi2026-06-09UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis