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All Journal Horizon: Indonesian Journal of Multidisciplinary
Adis Silvi Amalia
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh ESG Disclosure Terhadap Firm Value dengan Leverage dan Firm Size Sebagai Variabel Kontrol Adis Silvi Amalia; Ni Nyoman Alit Triani
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6653

Abstract

This research aims to analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on Firm Value with Leverage and Firm Size as control variables in companies listed on the Indonesia Stock Exchange in 2024. The research uses a quantitative approach with a causality design. The research sample consisted of 288 companies selected using purposive sampling techniques. Secondary data was collected through documentation techniques in the company's annual report and sustainability report. ESG Disclosure is measured based on Global Reporting Initiative (GRI) indicators, Firm Value is proxied using Tobin's Q, Leverage uses Debt to Asset Ratio (DAR), while Firm Size is measured using the natural logarithm of total assets. Data were analyzed using multiple linear regression analysis. The research results show that ESG Disclosure and Firm Size have a positive and significant effect on Firm Value, while Leverage has a negative and significant effect. These findings indicate that companies with higher levels of ESG disclosure tend to obtain better market valuations, while high levels of debt can reduce company value. Simultaneously, the three variables have a significant effect on Firm Value. The research results confirm the importance of ESG transparency as a strategy to increase investor confidence and company value.  
Co-Authors Ni Nyoman Alit Triani