Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA
Syarif M. Helmi
Universitas Tanjungpura, Pontianak, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh ESG Disclosure, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021–2024 Bily Bily; Angga P. Kapriana; Syarif M. Helmi
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3628

Abstract

Penelitian ini menguji pengaruh ESG Disclosure, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Objek penelitian ini adalah 15 perusahaan pertambangan yang dipilih melalui teknik purposive sampling, sehingga diperoleh 60 observasi. Penelitian menggunakan metode kuantitatif dengan analisis regresi linear berganda berbantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa ESG Disclosure dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap Nilai Perusahaan, sedangkan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Nilai Perusahaan. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap Nilai Perusahaan dengan nilai Adjusted R² sebesar 11,8%, yang menunjukkan bahwa sebagian besar variasi Nilai Perusahaan dijelaskan oleh faktor lain di luar model penelitian ini.
Does Environmental, Social, and Governance (ESG) Disclosure Affect Stock Returns? Fathiyah Hasna; Syarif M. Helmi; Nella Yantiana
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3679

Abstract

This study aims to examines how environmental, social, and governance (ESG) disclosures affect stock returns in energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2025, using capital intensity as a control variable. The quantitative methods employed in this study include panel data regression. A total of 74 observations were collected using purposive sampling. Data analysis was conducted using EViews 13 with the Common Effect Model (CEM) as the appropriate model. The results demonstrate that environmental, social, and governance disclosures have no effect on stock returns. Meanwhile, capital intensity positively and significantly influences stock returns. The findings suggest that investors in energy companies have not sufficiently considered ESG disclosures when making investment decisions.
Co-Authors Angga P. Kapriana Bily Bily Fathiyah Hasna Nella Yantiana