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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan ARTERI : Jurnal Ilmu Kesehatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Media Informatika Jurnal Kesehatan Rajawali Abdimas Polsaka: Jurnal Pengabdian Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Asuhan Ibu dan Anak Easta Journal of Innovative Community Services Jurnal Bidan Cerdas
Hernawati, Erni
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Journal : Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi

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Pengungkapan Environmental Social Governance (ESG) Terhadap Nilai Dan Kinerja Perusahaan di Indonesia Anita, Anita; Hernawati, Erni; Rossa, Vidya Dharma
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.472

Abstract

Environmental social governance (ESG) is a criterion used to measure the sustainability of a company and is often a reference for investors in choosing investor decisions because companies with good ESG tend to have good performance. This research aims to determine the effect of environmental social governance (ESG) disclosure on company value and company performance in Indonesia. Researchers use secondary data sources in the form of financial reports with data collection techniques, namely documentation. The population of this research is 22 companies listed on the IDX that have the highest ESG scores in the 2021-2023 period with a total sample of 54 data. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with multiple regression hypothesis testing, which is processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25. The results of hypothesis testing show that environmental social governance (ESG) is not effect on firm value, and environmental social governance (ESG) also has no effect on company performance in Indonesia.
Co-Authors Amru, Lisa Anita Anita Anna Umilla, Rizqa Apriliani, Irrena Cornelia Rahandity, Dionisia Darlin Aulia Dewi, Azzahra Aulia DINI NURDIANI Febriyanti Hartini, Eka Fitriani, Hanny Handayani, Idah Hassan, Hafizh Che Hidayati, Sofa Nurul Hijriah Handayani, Elis Jannah, Lu’lu’ul Maelani, Leni Marlina Marlina Mutiara, Firsha Ilvany Nambiar, Nisha Nurhali, Ayva Fidya Nurhaliza, Hasna Nurlela, Ela Prihatin Ningrum, Yuan Rahayu, Rika Ratna Sari Priatna, Fuji Rossa, Vidya Dharma Saparina, Shifa Siti Masriyah Suminar, Suminar Sumunar, Kurnia Indah Susilawati, Susilawati Yusuf, Arinda Nikita