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All Journal Prosiding Seminar Nasional Indonesia
Arum Indah Setyarini
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Social Sciences Other

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LITERATURE REVIEW: KETERKAITAN PENGUNGKAPAN ESG DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Arum Indah Setyarini; Gideon Setyo Budiwitjaksono
Prosiding Seminar Nasional Indonesia Vol. 4 No. 1 (2026): Prosiding Seminar Nasional Indonesia
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22254963

Abstract

This study aims to examine the relationship between Environmental, Social, and Governance (ESG) disclosure, capital structure, and firm value based on findings from previous studies. The method used is a literature review by examining scientific articles that discuss ESG disclosure, capital structure, and firm value and meet the established criteria. The findings indicate that the relationship between ESG disclosure, capital structure, and firm value does not show a consistent pattern. ESG disclosure is found to have positive, negative, and insignificant relationships with firm value. Similar variations are found in capital structure, which shows positive, negative, and insignificant relationships with firm value. Differences in research findings may be associated with variations in firm characteristics, research periods, variable measurements, and analytical methods used in previous studies. These findings indicate that ESG disclosure and capital structure remain relevant aspects to be examined in understanding factors associated with firm value.
Co-Authors Budiwitjaksono, Gideon Setyo