Pengaruh Environmental, Social, Governance (ESG) Disclosure dan Political Connection Terhadap Nilai Perusahaan (Studi pada Perusahaan Non-Keuangan yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)
Abstrak
Nilai perusahaan menjadi faktor penting yang mendorong investor dalam berinvestasi karena berperan sebagai tolak ukur
dalam keberhasilan pengelolaan perusahaan dan kredibilitas di kalangan masyarakat. Tujuan dari penelitian ini guna
menganalisis dampak Environmental, Social, Governance (ESG) disclosure serta political connection terhadap nilai
perusahaan pada perusahaan non-keuangan yang tercatat di Bursa Efek Indonesia tahun 2019-2023. Pendekatan yang
diterapkan dengan metode kuantitatif serta pengambilan sampel melalui teknik purposive sampling dan memperoleh
sampel sebanyak 145 data observasi dan 29 perusahaan. Analisis statistik dilakukan melalui statistik deskriptif dengan
regresi data panel serta bantuan software Eviews 12. Temuan penelitian ini mengindikasikan jika Environmental, Social,
Governance (ESG) disclosure dan political connection dengan bersamaan memiliki pengaruh signifikan pada nilai
perusahaan. Secara parsial, Environmental disclosure mempunyai dampak negatif pada nilai perusahaan, sementara Social
disclosure, Governance disclosure dan political connection tidak memiliki dampak pada nilai perusahaan.
Kata Kunci: Environmental; Social; Governance; Political connection; Nilai Perusahaan
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