Ukuran Perusahaan Menjadi Pemoderasi Pengungkapan ESG Ke Nilai Perusahaan di Indeks Sri-Kehati
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Abstract
Seiring meningkatnya tuntutan transparansi pasar modal, pengungkapan ESG dipandang sebagai sinyal non-keuangan yang mencerminkan kualitas pengelolaan, komitmen keberlanjutan, serta kemampuan perusahaan mengelola risiko jangka panjang dan membentuk nilai perusahaan. Tujuan dilakukan penelitian yaitu untuk menganalisis pengungkapan ESG ke nilai suatu perusahaan yang mempertimbangkan ukuran suatu perusahaan sebagai pemoderasi di Indeks Sustainable and Responsible Investment – KEHATI (SRI-KEHATI) tahun 2019 sampai dengan 2023. Informasi sekunder diperoleh dengan teknik purposive sampling dari annual report dan sustainability report yaitu sembilan perusahaan (45 observasi). Analisis penelitian ini menggunakan uji moderasi Hayes PROCESS, asumsi klasik, regresi linear berganda, dan statistik deskriptif. Semua dilakukan dengan SPSS 25. Pengungkapan tata kelola memberikan pengaruh positif, pengungkapan lingkungan memberikan pengaruh negatif, dan pengungkapan sosial tidak mempengaruhi nilai suatu perusahaan. Hubungan antara nilai suatu perusahaan dan pengungkapan tata kelola menjadi lebih lemah seiring pertumbuhan perusahaan. Namun, itu tidak mengurangi pengaruh pengungkapan terhadap sosial dan lingkungan.
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LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Nugraheni, K., & Mispiyanti. (2026). Ukuran Perusahaan Menjadi Pemoderasi Pengungkapan ESG Ke Nilai Perusahaan di Indeks Sri-Kehati. Jurnal E-Bis, 10(1), 38-55. https://doi.org/10.37339/e-bis.v10i1.2771
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