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All Journal Diponegoro Journal of Accounting
Ruth Celine Febianti
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN ESG CONTROVERSIES TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Konsisten Terdaftar di Indeks Kompas100 Tahun 2020-2024) Ruth Celine Febianti; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the environmental, social, governance performance and ESG controversies relationship on firm value. This study has a dependent variable, namely firm value as proxied by Tobin’s Q with independent variables  environmental performance, social performance, governance performance, and ESG controversies. Also firm size as a control variable. This study uses secondary data derived from Refinitiv and the financial statements of indeks Kompas100 companies listed on the Indonesia Stock Exchange  (IDX) in 2020-2024. The research sampling was carried out using purposive sampling method. 145 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test  the hypothesis. The finding from this study proves that environmental performance have a significant negative to firm value, social performance have no significant to firm value, governance performance have a significant positif to firm value, while ESG controversies have no significant to firm value.
Co-Authors Agus Purwanto