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All Journal E-Jurnal Akuntansi
Rismawati
Faculty of Economics and Business, Universitas Muhammadiyah Palopo, Indonesia
Economics, Econometrics & Finance

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ESG Disclosure, Firm Value, and Investment Decisions: Evidence from Indonesia’s Capital Market Rismawati; Duriani; Muhammad Aqsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p12

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on corporate value and investor choices in Indonesia's developing capital market.  This research examines how ESG reporting improves transparency, reduces information asymmetry, and influences investor behavior through the lenses of signaling, stakeholder, and behavioral finance theories.  Analysis of 138 firm-year observations from publicly traded non-financial corporations through multiple regression indicates that both ESG disclosure (B = 0.311; p = 0.003) and firm value (B = 0.594; p < 0.001) significantly influence investment decisions, with firm value exhibiting a more substantial impact.  These findings align with focus group discussions that emphasize the significance of credible and comparable ESG narratives in fostering investor trust.  This study enhances the sustainability accounting discourse by providing empirical evidence and policy implications for regulators and corporations to improve ESG disclosure standards in Indonesia.
Application of Green Accounting Concepts through Accounting Education in Support of Green Economy Zara Agshari; Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth.
Co-Authors Duriani Muhammad Aqsa Zara Agshari Zikra Supri