PENGARUH INVESTMENT OPPORTUNITY SET, PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

Sulistiyaningsih, Yuni (2026) PENGARUH INVESTMENT OPPORTUNITY SET, PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

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Abstract

This study aims to analyze the effect of Investment Opportunity Set (IOS) and
Environmental, Social, and Governance (ESG) disclosure on firm value, with dividend
policy as the moderating variable and profitability and firm size as the control
variables. This study employed a quantitative approach using secondary data. The
population consisted of energy and mining companies listed on the Indonesia Stock
Exchange (IDX) during the 2021–2024 period. The sampling technique used was
purposive sampling, resulting in 39 companies with a total of 156 observations. The
data were analyzed using panel data regression with the Moderated Regression
Analysis (MRA) approach through EViews 14. The results indicate that Investment
Opportunity Set (IOS) has a positive and significant effect on firm value, while ESG
disclosure has no significant effect on firm value. Dividend policy is able to moderate
the effect of Investment Opportunity Set (IOS) on firm value but is unable to moderate
the effect of ESG disclosure on firm value.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
Contribution
Contributors / Dosen Pembimbing
NIDN
UNSPECIFIED
Aprilina, Vita
0404048702
Keywords / Kata Kunci: Investment Opportunity Set, Pengungkapan ESG, Kebijakan Dividen Nilai Perusahaan,
Subjects: Akuntansi Keuangan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Yuni Sulistiyaningsih
Date Deposited: 05 Aug 2026 04:06
Last Modified: 05 Aug 2026 04:06
URI: http://repository.umindonesia.ac.id/id/eprint/10410

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