Maulita, Sinta Hena (2025) Pengaruh ESG Disclosure, Aset Tak Berwujud, dan IOS Terhadap Kinerja Perusahaan Periode 2019-2023. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the effect of environmental disclosure, social disclosure, governance disclosure, intangible assets, and investment opportunity set on firm performance of companies listed on the Indonesia Stock Exchange (IDX) and included in the BGK Foundation during the 2019–2023 period. A total of 413 data samples were analyzed. Environmental, social, and governance disclosure data were obtained from the BGK Foundation website using 11 indicators for each aspect. Intangible assets were measured using the Intangible Asset Value (INTAV) formula, while the Investment Opportunity Set was measured using the Market-to-Book Value of Equity (MBVE/BVE) ratio. Firm performance was measured using the Return on Assets (ROA) ratio. This research employed a quantitative approach with secondary data consisting of ESG disclosure data from the BGK Foundation and company annual reports. The data analysis technique used was multiple linear regression analysis. The findings reveal that environmental disclosure and investment opportunity set significantly influence firm performance, whereas social disclosure, governance disclosure, and intangible assets do not influance company performance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | SINTA HENA MAULITA |
| Date Deposited: | 25 Sep 2025 02:59 |
| Last Modified: | 25 Sep 2025 02:59 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13865 |
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