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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Vivi Febrianti
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh ESG terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Subsektor Batubara Vivi Febrianti; Nina Febriana Dosinta; Helisa Noviarty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2571

Abstract

This research looks at how Environmental, Social, and Governance (ESG) factors affect the value of companies in the coal industry that are listed on the Indonesia Stock Exchange, and it considers profitability as a factor that can influence this relationship during the years 2021 to 2025. This study is driven by the growing interest from investors in how companies handle sustainability, especially because Environmental problems and climate change are strongly connected to the coal industry. This study uses a quantitative method and selects participants based on specific purposes. The sample includes companies that release sustainability reports and annual reports, offer full information on ESG, Return on Assets (ROA), and Tobin’s Q, and report their financial data in USD. Data were analyzed using Moderated Regression Analysis. The findings show that ESG has a positive impact on the value of a company, and profitability can influence how strong this relationship is between ESG and the company's value. These results suggest that when companies follow ESG practices, investors are more likely to trust them, and the company's value tends to grow over time.
Co-Authors Helisa Noviarty Nina Febriana Dosinta