Published: 2024-10-01
Pengaruh Pengungkapan Enviromental, Social dan Governance (ESG) Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di BEI Tahun 2023)
DOI: 10.35870/emt.v8i4.2939
Maulana Ikbal Saputra Nasution, Iis Anisa Yulia, Dewi Fitrianti
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Maulana Ikbal Saputra Nasution:
Universitas Nusa Bangsa
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Iis Anisa Yulia:
Universitas Nusa Bangsa
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Dewi Fitrianti:
Universitas Nusa Bangsa
Abstract
This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosures on firm value. The sample consists of banking companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sampling method employed is purposive sampling, with hypothesis testing conducted using multiple linear regression. The results indicate that Environmental Disclosure has a significant impact on firm value, while Social Disclosure does not have a significant effect. Governance Disclosure also has a significant impact on firm value. Furthermore, simultaneous analysis reveals that ESG disclosures, as a collective, significantly affect firm value. These findings suggest that although Social Disclosure does not individually impact firm value, the overall integration of ESG aspects influences investors' perception of a company's value
Keywords
Environmental Disclosure; Social Disclosure; Governance Disclosure; Firm Value; Price to Book Value
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 4 (2024)
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Section: Articles
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Published: 2024-10-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i4.2939
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Maulana Ikbal Saputra Nasution, Universitas Nusa Bangsa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Bangsa, Kota Bogor, Provinsi Jawa Barat, Indonesia
Iis Anisa Yulia, Universitas Nusa Bangsa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Bangsa, Kota Bogor, Provinsi Jawa Barat, Indonesia
Dewi Fitrianti, Universitas Nusa Bangsa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Bangsa, Kota Bogor, Provinsi Jawa Barat, Indonesia
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