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All Journal Formosa Journal of Science and Technology (FJST) Proceeding National Conference Business, Management, and Accounting (NCBMA)
Nia Tresnawaty
Universitas Dian Nusantara
Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALYSIS OF FACTORS AFFECTING FIRM VALUE Anissa Nurul Rokhimah; Nia Tresnawaty; Meyfida Ilyas
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to examine the effect of capital structure, profitability, and firm size on firm value in companies belonging to the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research seeks to provide empirical evidence regarding which financial factors contribute significantly to firm value creation. The population of this research consists of all basic materials sector companies listed on the IDX during the observation period. Using purposive sampling based on predetermined criteria, 103 valid observations were obtained. The study employs secondary data sourced from the IDX and applies multiple linear regression analysis as the analytical method. The results show that capital structure has no significant effect on firm value, while profitability and firm size both have significant positive effects on firm value. This indicates that firm value in the basic materials sector is primarily influenced by the company’s ability to generate profits and maintain larger business scale. This study provides new insights into the financial determinants of firm value within the Indonesian basic materials sector, specifically during the post-pandemic recovery period (2021–2024). The findings emphasize the relative insignificance of capital structure compared to profitability and firm size, which enriches the literature on corporate finance in emerging markets
Accounting for Climate Resilience in Corporate Risk Narratives Nia Tresnawaty; Ana Rusmardiana; Budiandru Budiandru; Irwan Irwan
Formosa Journal of Science and Technology Vol. 4 No. 9 (2025): September 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i9.215

Abstract

This study examines how 15 energy and manufacturing companies listed on the Indonesia Stock Exchange (2021–2023) disclose climate resilience in annual and sustainability reports. Using descriptive qualitative content analysis, the findings show that disclosures remain largely symbolic and not systematically integrated into risk reporting. The study highlights the gap between climate risk awareness and reporting practices, stressing the need for standardized climate-based risk narratives to enhance information quality and provide practical implications for regulators and report preparers.
Co-Authors Ana Rusmardiana Anissa Nurul Rokhimah Budiandru Budiandru Irwan Irwan Meyfida Ilyas