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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Prameswari Gentika
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Economics, Econometrics & Finance

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Pengaruh Pengungkapan Environmental, Social, & Governance (ESG) dan Kualitas Laba terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2020-2024 Prameswari Gentika; Rialdi Azhar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2461

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and earnings quality on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data from 18 companies selected through purposive sampling. Panel data regression with the Random Effects Model (REM) was used for data analysis. Firm value was measured using Tobin's Q, ESG disclosure was assessed using the ESG Disclosure Index based on the 2021 Global Reporting Initiative (GRI) Standards, earnings quality was proxied by the Cash Flow from Operations to Net Income (CFO/NI) ratio, and Return on Assets (ROA) was included as a control variable. The results indicate that ESG disclosure has a significant negative effect on firm value, while earnings quality has no significant effect. Simultaneously, ESG disclosure, earnings quality, and ROA significantly affect firm value. These findings suggest that, during the observation period, ESG disclosure and earnings quality were not the primary considerations in investors' valuation of energy sector companies.
Co-Authors Rialdi Azhar