<mets:mets OBJID="eprint_32678" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-09-14T20:26:33Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>EPrints Universitas Amikom Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_32678_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE&#13;
(ESG) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS&#13;
SEBAGAI VARIABEL MODERASI&#13;
(Studi Kasus Pada Perusahaan Sektor Kesehatan di Bursa Efek Indonesia &#13;
Periode 2020-2024)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Ananda Aulia</mods:namePart><mods:namePart type="family">Wulandari</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Sektor Kesehatan di Indonesia memiliki karakteristik unik dalam &#13;
implementasi Environmental, Social, and Governance (ESG), meliputi pengelolaan&#13;
limbah medis berbahaya, kompleksitas regulasi, dan struktur pendapatan yang&#13;
didominasi tarif BPJS, sehingga hubungan ESG dengan nilai perusahaan di sektor&#13;
ini berbeda dibandingkan sektor lain. Penelitian ini bertujuan menguji pengaruh&#13;
kinerja environmental, social, dan governance terhadap nilai perusahaan, serta&#13;
peran profitabilitas sebagai variabel moderasi pada perusahaan sektor kesehatan&#13;
yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Sampel terdiri&#13;
dari 9 perusahaan yang dipilih melalui purposive sampling. Nilai perusahaan diukur&#13;
dengan Tobin's Q, kinerja ESG diukur menggunakan ESG Disclosure berbasis&#13;
content analysis annual report dengan metode binary scoring berdasarkan&#13;
indikator GRI Standards dan POJK No. 51/POJK.03/2017, dan profitabilitas&#13;
menggunakan ROA. Analisis data dilakukan dengan regresi data panel Random&#13;
Effect Model (REM) serta Moderating Regression Analysis (MRA) menggunakan&#13;
EViews 12. Hasil penelitian menunjukkan bahwa kinerja governance berpengaruh&#13;
positif dan signifikan terhadap nilai perusahaan, sedangkan kinerja environmental&#13;
dan social tidak berpengaruh signifikan. Profitabilitas terbukti memperkuat&#13;
pengaruh kinerja social terhadap nilai perusahaan, memperlemah pengaruh kinerja&#13;
governance, dan tidak mampu memoderasi pengaruh kinerja environmental.&#13;
Temuan ini memberikan implikasi praktis bagi manajemen perusahaan dan investor&#13;
dalam pengambilan keputusan investasi berkelanjutan di sektor kesehatan.</mods:abstract><mods:classification authority="lcc">657 Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-06-24</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas AMIKOM Yogyakarta;Fakultas Ekonomi &amp; Sosial</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_32678"><mets:rightsMD ID="rights_eprint_32678_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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