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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Dita Kurnia Sari
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH ESG, KUALITAS LABA, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dwi Septiani; Dita Kurnia Sari; Niser
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 1 (2026): Edisi Februari 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i1.17108

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG), earnings quality, and firm size on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using panel data regression analysis based on secondary data from financial and sustainability reports. Model selection is conducted through the Chow test, Hausman test, and Lagrange Multiplier test using EViews 12. The results show that ESG, earnings quality, and firm size simultaneously affect firm value. Partially, ESG has no significant effect on firm value, while earnings quality and firm size have a significant effect. These findings indicate that financial factors remain the primary consideration for investors in the Indonesian capital market.
Co-Authors Dwi Septiani Niser