-, Tika (2026) PENGARUH INTANGIBLE ASSET TERHADAP NILAI PERUSAHAAN: PERAN PROFITABILITAS DAN ESG DISCLOSURE PADA PERUSAHAAN PERTAMBANGAN BEI. Magister (S2) thesis, Universitas BPD.
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Abstract
Abstract
This study aims to examine the effects of intangible assets, ESG disclosure, and profitability on firm value; the effects of intangible assets and ESG disclosure on profitability; and the role of profitability as a mediator and moderator. This quantitative study uses secondary data from extractive mining companies listed on the Indonesia Stock Exchange from 2022 to 2025. Using purposive sampling, 30 companies were selected, yielding 120 firm-year observations. The data were analyzed using panel data regression with the Random Effects Model and cluster-robust standard errors, the Sobel test, and Moderated Regression Analysis with mean centering. The results show that intangible assets and ESG disclosure have no significant effect on either firm value or profitability. Profitability has a positive and significant effect on firm value but does not mediate the effect of intangible assets on firm value or moderate the effect of ESG disclosure on firm value. These findings indicate that profitability has a more consistent relationship with the firm value of extractive mining companies than reported intangible assets and the extent of environmental, social, and governance disclosure.
Keywords: Intangible Assets, ESG Disclosure, Profitability, Firm Value, Extractive Mining
| Item Type: | Thesis (Magister (S2)) |
|---|---|
| Additional Information: | Penelitian ini bertujuan menganalisis pengaruh intangible asset, ESG disclosure, dan profitabilitas terhadap nilai perusahaan; pengaruh intangible asset dan ESG disclosure terhadap profitabilitas; serta peran profitabilitas sebagai mediator dan moderator. Penelitian kuantitatif ini menggunakan data sekunder perusahaan pertambangan ekstraktif yang terdaftar di Bursa Efek Indonesia periode 2022-2025. Melalui purposive sampling, diperoleh 30 perusahaan dengan 120 observasi firm-year. Analisis menggunakan regresi data panel dengan Random Effect Model dan cluster-robust standard errors, Uji Sobel, serta Moderated Regression Analysis dengan mean centering. Hasil penelitian menunjukkan bahwa intangible asset dan ESG disclosure tidak berpengaruh signifikan terhadap nilai perusahaan maupun profitabilitas. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, tetapi tidak memediasi pengaruh intangible asset terhadap nilai perusahaan dan tidak memoderasi pengaruh ESG disclosure terhadap nilai perusahaan. Temuan ini menunjukkan bahwa kemampuan menghasilkan laba memiliki hubungan yang lebih konsisten dengan nilai perusahaan dibandingkan aset tidak berwujud yang tercatat dan luas pengungkapan informasi lingkungan, sosial, dan tata kelola. |
| Uncontrolled Keywords: | intangible asset, ESG disclosure, profitabilitas, nilai perusahaan, pertambangan ekstraktif |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S2 |
| Date Deposited: | 02 Sep 2026 01:51 |
| Last Modified: | 02 Sep 2026 01:51 |
| URI: | https://eprints.ubpd.ac.id/id/eprint/200 |
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