PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2016-2021)

Nilam Fadmaulida, NIM.: 17108040037 (2023) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2016-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Investors carry out considerations and assessments of a company before making investment decisions. The company makes various disclosures both from a financial and non-financial perspective to influence investor perceptions and increase firm value. This study aims to analyze the influence of environmental, social, governance disclosure and leverage on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2021. The sample in this study, namely manufacturing companies which consist of some criteria, were selected using a purposive sampling technique with a total sample of 129 observational data. The data analysis technique used is multiple regression analysis which is processed using e-views12. The results showed that environmental disclosure had a significant negative effect on firm value, social disclosure had a significant positive effect on firm value, governance disclosure had no effect on firm value, and leverage had no effect on firm value. These results support the signal theory and legitimacy theory in which company disclosures with certain information can provide a signal to show that the company has good value. Companies influence public perception by running their business according to applicable regulations in order to gain public trust which has implications for increasing corporate value.

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