Samosir, Viona Elysabeth Br (2026) Pengaruh Kepemilikan Institusional, Pengungkapan Akuntansi Lingkungan dan Kualitas Pelaporan Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine and analyze the influence of institutional ownership, environmental accounting disclosure, and financial reporting quality on firm value in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The population of this study was 132 noncyclical consumer companies listed on the Indonesia Stock Exchange for the 20222024 period. The sample was selected using a purposive sampling technique, resulting in 60 companies meeting the research criteria during the 2022-2024 period. Data analysis used multiple linear regression analysis. The test results indicate that institutional ownership and environmental accounting disclosure affect firm value. Financial reporting quality does not affect firm value. Simultaneously, institutional ownership, environmental accounting disclosure, and financial reporting quality affect firm value.

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