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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Sriyuna Anizar
Universitas Mulawarman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Sriyuna Anizar; Sari Budiarti; Jakiroh Jakiroh
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v19i1.627

Abstract

This study investigates how ESG (Environmental, Social, and Governance) disclosure influences firm value, with financial performance serving as an intervening variable, among mining companies listed on the Indonesia Stock Exchange (IDX). Growing global attention toward corporate sustainability alongside inconclusive findings in prior research, particularly across developing economies, underpins the motivation for this inquiry. A quantitative design was employed using Partial Least Square–Structural Equation Modeling (PLS-SEM). Sample selection followed purposive sampling criteria. ESG disclosure was operationalized through an ESG disclosure index, firm value was proxied by Tobin’s Q, and financial performance was measured using Return on Assets (ROA). Empirical results indicate that ESG disclosure does not exert a statistically significant influence on either firm value or financial performance. In addition, financial performance fails to function as a bridge linking ESG disclosure to firm value. These findings imply that ESG-related disclosures from Indonesian mining firms have yet to rank as a primary criterion for investors when assessing corporate worth
Co-Authors Jakiroh Jakiroh Sari Budiarti