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All Journal Widya Akuntansi dan Keuangan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Yohanes August Goenawan
Institut Putra Perdana Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Nilai Perusahaan di Sektor Ekstraktif: Peran Profitabilitas, ESG, dan Moderasi Corporate Governance di Indonesia Periode 2020-2024 Yohanes August Goenawan; Husin; Rommel Togatorop
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.277

Abstract

Penelitian ini menganalisis pengaruh profitabilitas dan En­viron­mental, Social, and Governance (ESG) terhadap nilai perusa­haan dengan komite audit sebagai variabel moderasi pada perusahaan sektor pertambangan dan energi ekstraktif periode 2020-2024. Penelitian ini bertujuan mengisi kesenjangan literatur terkait peran komite audit dalam memperkuat hubungan profitabilitas dan ESG terhadap nilai perusahaan pada kondisi pascapandemi dan volatilitas harga komoditas energi global. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling pada 16 perusahaan sektor pertambangan dan energi ekstraktif yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data dilakukan menggunakan SPSS melalui uji asumsi klasik, uji t, Moderated Regression Analysis (MRA), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan ESG tidak berpengaruh terhadap nilai perusahaan. Selain itu, komite audit mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan, namun tidak mampu memoderasi pengaruh ESG terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor pada sektor pertambangan dan energi ekstraktif masih lebih mempertimbangkan kinerja laba dan kualitas pengawasan perusahaan dibandingkan aspek keberlanjutan perusahaan dalam menentukan nilai perusahaan.
DYNAMICS OF INTERNAL EQUILIBRIUM: EFFECTIVENESS OF CAPITAL STRUCTURE IN MODERATING COMPANY CHARACTERISTICS IN RELATION TO LQ45 INDEX VALUE M. Imam Suswandoyo; Muh. Rays; Yohanes August Goenawan; Atika Purnamasari
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6a9s0h25

Abstract

This study aims to examine how profitability, liquidity, and firm size influence firm value, with capital structure as a moderating variable for this relationship. The scope of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). The data used in this study were obtained from audited financial statements in the form of secondary data and annual reports for the period 2020 to 2024. The sampling approach used a purposive sampling approach and resulted in 170 company data for a five-year period. The results show that firm value is not significantly affected by profitability. Liquidity and firm size have a significant negative effect on firm value. Capital structure cannot moderate the effect of liquidity on firm value, but it can strengthen the effect of profitability on firm value and weaken the effect of firm size on firm value. This study strengthens the understanding of signaling theory and internal corporate characteristics in the context of large companies in the LQ45 index. This study provides a new perspective that, in the context of large companies in the Indonesian capital market, the quality of the financing structure determines the strength of the signal to the market more than traditional financial characteristics.
Co-Authors Husin M. Imam Suswandoyo Muh. Rays Purnamasari, Atika Rommel Togatorop