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All Journal Diponegoro Journal of Management
Irene Rini Demi Pangestuti
Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
Decision Sciences, Operations Research & Management

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Pengaruh ESG Disclosure terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi: Studi Kasus Perusahaan yang Terdaftar di BEI Tahun 2020-2023 Amalia Sabila Khairina Akri; Irene Rini Demi Pangestuti
Diponegoro Journal of Management Volume 14, Nomor 4, Tahun 2025
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on firm value, as measured by Tobin’s Q, and to examine the moderating role of firm size. The research utilizes secondary data from companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that Social Disclosure, Environmental and Governance dimensions do not show significant effects. Moreover, firm size does not significantly moderate the relationship between ESG dimensions and firm size. These findings indicate that the effectiveness of ESG disclosure in enhancing firm value depends on the type of ESG information disclosed and company characteristics. This study provides insights for companies and stakeholders to improve ESG practices in a more strategic and impactful way.
Pengaruh Corporate Governance dan ESG terhadap Nilai Perusahaan Manufaktur di Indonesia Farish Rahmawan; Irene Rini Demi Pangestuti
Diponegoro Journal of Management Volume 15, Nomor 1, Tahun 2026
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance dan Environmental, Social, and Governance (ESG) terhadap nilai perusahaan manufaktur di Indonesia. Variabel independen dalam penelitian ini mencakup ukuran dewan, kepemilikan institusional, kepemilikan manajerial, dan ESG, sedangkan nilai perusahaan menggunakan ukuran Tobin’s Q. Sampel terdiri dari 29 perusahaan manufaktur yang terdaftar di BEI pada periode 2018–2023 dengan total 118 observasi. Analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan ESG berpengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, ukuran dewan dan kepemilikan manajerial tidak berpengaruh signifikan. Hal ini
Co-Authors Amalia Sabila Khairina Akri Farish Rahmawan