PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA MALAYSIA TAHUN 2017-2021

This research is related to finance. The discussion focuses on the theme of environmental, social, and governance (ESG). Environmental, social, and governance (ESG) have become important issues in corporate decision-making due to various environmental, social, and governance challenges faced by organizations today. The value of a company plays a significant role in enhancing its quality. The objective of this study is to examine the influence of environmental, social, and governance (ESG) on the value of a company, with good corporate governance as a moderating variable. The sample used consists of manufacturing companies listed on the Bursa Malaysia. The data analysis technique employed in this research is partial least squares (PLS) using the SmartPLS software. The results of the analysis reveal that environmental and governance have a significant impact on the value of a company. However, social does not have a significant influence on the value of a company, and good corporate governance, represented by the audit committee, moderates the environmental, social, and governance on the value of manufacturing companies listed on the Bursa Malaysia from 2017 to 2021.

Keywords: Environmental, Social, Governance, Company Value, and Good Corporate Governance.