Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
Angelina Verity Iskandar
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERAN KINERJA ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DAN KEPEMILIKAN INSTITUSIONAL DALAM MENINGKATKAN NILAI PERUSAHAAN Angelina Verity Iskandar; Mitha Dwi Restuti
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3402

Abstract

Sustainability has emerged as a central consideration for investors, stakeholders and society, driving firms to balance financial performance with long-term responsibility. The growing integration of the Sustainable Development Goals (SDGs) into investment decision making further amplifies the strategic importance of Environmental, Social, and Governance (ESG) practices. This study examines the effect of ESG performance and institutional ownership on firm value among firms listed on the Indonesia Stock Exchange (IDX). Using a sample of 446 firm-year observations from 2014 to 2022, with ESG score obtained from Refinitiv Eikon, the analysis is conducted using Generalized Least Squares (GLS) method. The findings reveal that ESG performance positively influences firm value, suggesting that firms with stronger ESG practices are better positioned to achieve sustainable growth and mitigate long-term risks. In addition, institutional ownership is found to enhance firm value, highlighting the effective monitoring role of institutional investors in improving corporate performance. These results underscore the strategic importance of ESG integration and ownership structure in driving firm value, particularly in emerging markets.
Co-Authors Mitha Dwi Restuti