Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Francisca Puspita Rahandani
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGI DAN MINERAL DI INDONESIA Francisca Puspita Rahandani; Ardiansyah
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38837

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value among energy and mineral sector issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. The sample was selected using purposive sampling, focusing on companies that consistently published audited financial statements and sustainability reports. Multiple linear regression was employed to analyze the dataset. The findings indicate that ESG disclosure exerts a positive and significant impact on firm value. In addition, profitability and firm SIZE were also found to contribute significantly to variations in Price to Book Value (PBV).
Co-Authors Ardiansyah