Analisis Kinerja Keberlanjutan Sebagai Pemoderasi Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan

Abstract

Sustainability disclosure with ESG (Environment, Social, and Governance) aspects has become a focus in company assessments. Regulated under POJK No. 51/POJK.03/2017, the OJK requires public companies, especially in the financial services sector, to prepare sustainability reports. This research is conducted to analyze financial performance (ROA & DER) with company value (PER) and sustainability performance (environmental, social, and governance) as moderators. The sample used comes from the banking sector for the years 2022- 2024 with a total of 60 data points. The method used is moderation regression analysis with SPSS 26. The research results show that all variables in this study do not have a significant influence and cannot moderate.