SKRIPSI AKS
Penilaian Environmental, Social, Governance, dan Kontroversi Terhadap Nilai Perusahaan Kajian Empiris Di Indonesia
ABSTRACT
This study to analyze the valuation of Environmental, Social, Governance,
and Controversy on firm value:Evidence from Indonesia. This study used a sample
of LQ45 companies on the Indonesia Stock Exchange during the 2019-2021
period.
The method used in this research is a quantitative research method. The
sample selection method used purposive sampling. Quantitative research is based
on secondary data. Secondary data was obtained through the company website and
sustainalistyc. The number of companies sampled in this study were 31 companies
for 3 years with a total of 93 sample data. The data analysus method used in this
research is panel data regression analysis using E-VIEWS 10.
The result of this study indicate that the independent variables do not
support signaling and legitimacy theory. Variables of Environmental, Social, and
Governance have a significant and negative effect on firm value. Meanwhile,
Controversy have no significant effect on firm value.
Keywords: Environmental, Social, Governance, Controversy, Firm Value
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