Pengaruh Pengungkapan Environmetal, Social, and Governance (ESG) dan Kinerja Lingkungan Terhadap Nilai Perusahaan pada Sub Sektor Pertambangan Batu Bara yang Terdaftar di BEI

Soraya, Bunga (2025) Pengaruh Pengungkapan Environmetal, Social, and Governance (ESG) dan Kinerja Lingkungan Terhadap Nilai Perusahaan pada Sub Sektor Pertambangan Batu Bara yang Terdaftar di BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

	Text (ABSTRAK) ABSTRAK.pdf Download (2MB)
	Text (BAB I PENDAHULUAN) BAB 1 PENDAHULUAN.pdf Restricted to Repository staff only Download (171kB) | Request a copy
	Text (BAB II TINJAUAN PUSTAKA) BAB 2 TINJAUAN PUSTAKA.pdf Restricted to Repository staff only Download (336kB) | Request a copy
	Text (BAB III METODE PENELITIAN) BAB 3 METODE PENELITIAN.pdf Restricted to Repository staff only Download (286kB) | Request a copy
	Text (BAB IV HASIL PENELITIAN DAN PEMBAHASAN) BAB 4 HASIL PENELITIAN DAN PEMBAHASAN.pdf Restricted to Repository staff only Download (433kB) | Request a copy
	Text (BAB V KESIMPULAN DAN SARAN) BAB 5 SIMPULAN DAN SARAN.pdf Restricted to Repository staff only Download (174kB) | Request a copy
	Text (LAMPIRAN) LAMPIRAN.pdf Download (467kB)
	Text (Jurnal) JURNAL YANG SUDAH TERPUBLISH.pdf Download (670kB)
	Text (LOA JURNAL) LoA-Dampak Pengungkapan Environmental, Social and Governance (ESG) dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Batu Bara yang Terdaftar di BEI Tahun 2020–2023.pdf Download (955kB)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure and environmental performance on firm value in coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Given the significant environmental risks inherent in coal mining activities, transparent sustainability disclosure and effective environmental management are considered increasingly important. This research employs a quantitative approach with a causal-comparative design. The sample consists of nine companies selected through purposive sampling, resulting in 36 firm-year observations. ESG disclosure and environmental performance, measured using the PROPER rating, serve as the independent variables, while firm value is proxied by the Price to Book Value (PBV) ratio as the dependent variable. Data are analyzed using multiple linear regression with SPSS version 26. The results indicate that ESG disclosure does not have a significant effect on firm value, and environmental performance likewise shows no significant impact. Furthermore, both variables simultaneously do not significantly influence firm value. The low coefficient of determination (R²) of 4.6% suggests that firm value in the coal mining sub-sector is predominantly driven by other factors, such as commodity price fluctuations and fundamental financial performance.

Actions (login required)

View Item