Pengaruh Environmental Performance, Social Performance, dan Good Governance Terhadap Nilai Perusahaan Dengan Penerapan POJK No. 51 Tahun 2017 sebagai Variabel Moderasi pada Perusahaan Manufaktur di Bursa Efek Indonesia

Dinda, Bahiira Albasitha Permata (2025) Pengaruh Environmental Performance, Social Performance, dan Good Governance Terhadap Nilai Perusahaan Dengan Penerapan POJK No. 51 Tahun 2017 sebagai Variabel Moderasi pada Perusahaan Manufaktur di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Environmental Performance, Social Performance, dan Good Governance terhadap Nilai Perusahaan dengan mempertimbangkan Penerapan POJK No. 51 Tahun 2017 sebagai variabelmoderasi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 hingga 2023. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan, laporan tahunan, dan laporan keberlanjutan dari perusahaan manufaktur yang dikumpulkan menggunakan metode dokumentasi. Pemilihan sampel dilakukan dengan Teknik purposive sampling yang menghasilkan 35 perusahaan manufaktur menjadi sampel dalam penelitian. Data diolah menggunakan aplikasi SmartPLS. Hasilnya ditemukan bahwa environmental performance, social performance, dan good governance memiliki pengaruh positif signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa semakin tinggi kualitas pengungkapan dan penerapan prinsip environmental performance, social performance, dan good governance yang dilakukan perusahaan, maka semakin tinggi pula peningkatan nilai perusahaan. Namun, hasil pengujian moderasi menunjukkan bahwa penerapan POJK No, 51 Tahun 2017 tidak mampu memperkuat hubungan antara masing-masing aspek environmental performance, social performance, dan good governance terhadap nilai perusahaan secara signifikan. Hal tersebut mengindikasikan bahwa POJK No. 51 Tahun 2017 yang mencerminkan kinerja keberlanjutan yang diterapkan perusahaan masih bersifat formalitas dan belum terintegrasi penuh ke dalam strategi inti bisnis.

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