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All Journal Owner : Riset dan Jurnal Akuntansi
Sri Intan Purnama
Program Studi Akuntansi, Universitas La Tansa Mashiro, Indonesia
Economics, Econometrics & Finance

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Profitabilitas sebagai Moderating Pengaruh Kinerja ESG, Green Innovation (Dummy ISO 14001), CSR Disclosure, dan Good Corporate Governance Terhadap Nilai Perusahaan Sektor Barang Baku 2020–2024: Studi Empiris pada perusahaan sektor barang baku tahun 2020-2024 Safitri Safitri; Ela Widasari; Sri Intan Purnama
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

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Abstract

Firm value is an important indicator for investors in making investment decisions. In Indonesia's basic materials sector, firm value is influenced by various fundamental and non-financial factors. This study aims to analyze the effect of ESG (Environmental, Social, Governance) performance, Green Innovation (Dummy ISO 14001), CSR Disclosure, and Good Corporate Governance on firm value, with profitability as a moderating variable in the basic materials sector for the period 2020-2024. This study employs a quantitative approach with panel data from 45 basic materials sector companies listed on the IDX from 2020 to 2024. Analysis was conducted using Moderated Regression Analysis (MRA) with EViews 12 software. The results show that ESG performance, Green Innovation (Dummy ISO 14001), and GCG have a significant positive effect on firm value, while CSR Disclosure has no significant effect. Profitability (ROA) is proven to moderate the effect of ESG and GCG on firm value. This study contributes to the ESG literature by separating environmental-governance performance from CSR disclosure, examining the moderating role of profitability, and focusing on the post-pandemic basic materials sector in Indonesia, which faces substantial environmental and sustainability pressures.
Co-Authors Ela Widasari Safitri Safitri