Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Struktur Modal terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI

Putri, Selma Nevira Shinta (2025) Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Struktur Modal terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, good corporate governance, dan struktur modal terhadap nilai perusahaan dengan mempertimbangkan kinerja keuangan sebagai variabel pemoderasi. Studi ini difokuskan pada perusahaan-perusahaan subsektor minyak, gas, dan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari laporan keuangan dan laporan keberlanjutan. Kinerja lingkungan diukur menggunakan indikator PROPER serta pengungkapan GRI Standar 300 terkait lingkungan. Good Corporate Governance (GCG) dinilai berdasarkan penerapan prinsip Good Corporate Governance (GCG). Struktur modal diukur menggunakan Debt to Asset Ratio (DAR), Long Term Debt to Equity Ratio (LTDER), dan Debt to Equity Ratio (DER). Nilai perusahaan diukur menggunakan Price to Book Value (PBV), Tobin’s Q, dan Earning Per Share (EPS). Kinerja keuangan diukur menggunakan Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Metode analisis data yang digunakan adalah path analysis dengan menggunakan SMART-PLS 4. Hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh signifikan dan positif terhadap nilai perusahaan. Good Corporate Governance tidak berpengaruh signifikan terhadap nilai perusahaan. Struktur modal berpengaruh signifikan dengan arah negatif terhadap nilai perusahaan. Kinerja keuangan memperkuat hubungan antara kinerja lingkungan dan nilai perusahaan. Kinerja keuangan tidak memoderasi hubungan antara Good Corporate Governance dan nilai perusahaan. Kinerja keuangan memoderasi hubungan antara struktur modal dan nilai perusahaan dengan arah pengaruh negatif. Penelitian ini memberikan kontribusi pada literatur terkait keberlanjutan, Good Corporate Governance, struktur modal, dan peran kinerja keuangan dalam pembentukan nilai perusahaan subsektor minyak, gas, dan batu bara. Implikasi praktis menunjukkan bahwa perusahaan perlu memperkuat kinerja lingkungan, meningkatkan kualitas penerapan Good Corporate Governance, serta mengelola struktur modal secara hati-hati untuk menjaga stabilitas dan menarik kepercayaan pasar. Penguatan kinerja keuangan menjadi strategi penting agar perusahaan mampu mempertahankan nilai dan daya saing di tengah dinamika industri energi.

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