THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, AND ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE (Empirical Study of Oil and Gas Sub-Sector Supporting Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period)

Aydin, Muhammad Akhdan Fawwaz (2026) THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, AND ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE (Empirical Study of Oil and Gas Sub-Sector Supporting Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period). Diploma thesis, Universitas Nasional.

	Text COVER - DAFTAR LAMPIRAN.pdf Download (1MB)
	Text FILE BAB 1.pdf Download (498kB)
	Text FILE BAB 2.pdf Download (484kB)
	Text FILE BAB 3.pdf Download (704kB)
	Text FILE BAB 4.pdf Download (432kB)
	Text FILE BAB 5.pdf Download (267kB)
	Text DAFPUS DAN LAMPIRAN.pdf Download (715kB)

Abstract

The influence of Corporate Social Responsibility, Intellectual Capital, and Environmental Performance on firm value, with Ukuran Perusahaan as a moderating variable, was examined in oil and gas sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Firm value was proxied by Price To Book Value (PBV), and the analysis was based on signaling theory. The research sample consisted of 17 companies with 68 observational data obtained through a purposive sampling method. Secondary data, in the form of annual reports and sustainability reports, were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with WarpPLS 8.0. The analysis results show that Corporate Social Responsibility has no significant effect on firm value, while Intellectual Capital and Environmental Performance have a positive and significant effect on firm value. Ukuran Perusahaan is proven to strengthen the influence of Corporate Social Responsibility and Intellectual Capital on firm value, but does not moderate the influence of Environmental Performance on firm value. These findings indicate that the effectiveness of non-financial factors in increasing firm value in the oil and gas industry is greatly influenced by variable characteristics and firm scale.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Corporate Social Responsibility, Intellectual Capital, Environmental Performance, Ukuran Perusahaan, Nilai Perusahaan, industri Migas
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Skripsi > Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi
Depositing User:	Vira Desintha Larasati
Date Deposited:	16 Apr 2026 07:45
Last Modified:	16 Apr 2026 07:51
URI:	https://repository.unas.ac.id/id/eprint/15107

Actions (login required)

View Item