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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Education, Humaniora and Social Sciences (JEHSS) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Terapan Akuntansi Jurnal Vokasi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Perpajakan Kajian Akuntansi
Surianti, Meily
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Public Health Social Sciences Other

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The Effect of Eco-Efficiency, Sustainability Reporting, and Dividend Policy on the Value of Mining Companies Listed on the Indonesian Stock Exchange Surianti, Meily; Nasier, Nazwa; Ratna; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2940

Abstract

Firm value reflects market confidence and long-term corporate sustainability, particularly in environmentally sensitive industries such as mining. This study aims to examine the effect of eco-efficiency, sustainability reporting, and dividend policy on the firm value of mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using secondary data from annual and sustainability reports, this study analyzes 56 observations from 14 companies selected through purposive sampling. Panel data regression analysis is employed to test the proposed relationships. The results indicate that eco-efficiency, sustainability reporting, and dividend policy have insignificant effects on firm value, with eco-efficiency and dividend policy exhibiting negative relationships. These findings suggest that sustainability practices and dividend decisions have not yet been fully perceived by the market as value-enhancing factors. Therefore, mining companies need to strengthen the quality of environmental initiatives, sustainability disclosures, and financial policies to enhance firm value.
THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, AND SALES GROWTH ON COMPANY VALUE IN THE NON-CYCLICAL CONSUMER SECTOR ON THE INDONESIA STOCK EXCHANGE Simanjuntak, Citra Tionar; Surianti, Meily; Listya, Khanti; Hasibuan, Raya Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6hsjfg72

Abstract

This research seeks to empirically examine the effects of free cash flow, investment opportunity set, and sales growth on company value within the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, the study analyzes a sample of 75 companies over five years (2019–2023), yielding a total of 375 observations. Data were collected through documentation, specifically from annual reports and audited financial statements of the selected companies, accessible via the official IDX website and the respective companies’ websites. The dataset was analyzed using panel data regression techniques implemented in EViews version 13. Findings reveal that free cash flow (FCF) does not have a statistically significant effect on company value, whereas the investment opportunity set (IOS) positively influences company value. Conversely, sales growth is found to harm company value
Co-Authors Abdul Rahman Anita Putri, Anita Darmawati Simanjuntak - Deliana, Deliana Ginarti, Cahyo Gresya, Justina Gultom, Selfi Afriani Handayani, Afika Hasibuan, Raya Puspita Sari Hutagalung, Geby Tarina Khanti Listya Nasier, Nazwa Rahmat Widia Sembiring - Rambe, Masril Tua Ratna Safrida, Eli Sibarani, Angie Gracia Sibarani, Jojor Lisbet Simanjuntak, Citra Tionar Sjamsuridjal, Sjamsuridjal Syahputra, Rizki syahputra, Rizky Syuhada, Putri Yohana, Romaida Yusuf, Fadel