Pengaruh Csr, Esg, Dan Gcg Terhadap Nilai Perusahaan (Studi Perusahaan Sub-Sektor Energi Bei Periode 2019-2023)

Penulis

  • Telkom University
  • Telkom University

Abstrak

Tujuan penelitian ini untuk mengetahui pengaruh CSR, ESG, GCG terhadap Nilai perusahaan pada perusahaan
sub-sektor energi BEI periode 2019-2023. Populasi pada penelitian terdiri dari 83 perusahaan sub-sektor energi,
serta metode purposive sampling dipilih guna memilih 17 sampel perusahaan, menghasilkan 85 data pengamatan.
Hasil penelitian menyatakan bahwa Komisaris Independen dan Dewan Direksi memiliki berpengaruh signifikan
terhadap Nilai perusahaan sub-sektor energi BEI periode 2019-2023. Model regresi menunjukkan hubungan
signifikan antara Komisaris Independen Dewan Direksi dan Nilai perusahaan, sedangkan CSR, ESG dan Komite
Audit tidak berpengaruh signifikan terhadap Nilai perusahaan.
Kata Kunci: CSR, ESG, GCG Nilai Perusahaan, Management Sustainability.

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Diterbitkan

2025-09-18

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Prodi S1 Akuntansi