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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen JISIP: Jurnal Ilmu Sosial dan Pendidikan Journal of Research in Business, Economics, and Education Jurnal Administrasi dan Kesekretarisan Jurnal Scientia Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL LENTERA AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Ekonomi Jurnal Administrasi Kantor Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Multidisiplin Sahombu
Andrie Kurniawan
Universitas Bina Sarana Informatika
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The Effect of Good Corporate Governance and Sustainability Reporting on Firm Value with Profitability as a Mediating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange Kurniawan, Andrie; Sofyanty, Devy; Givan, Bryan
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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Abstract

This study examines the effect of Good Corporate Governance and Sustainability Reporting on firm value with profitability as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using panel data from annual and sustainability reports, the study employs panel regression and mediation analysis to assess the direct and indirect relationships among the variables. The findings indicate that Good Corporate Governance and Sustainability Reporting are positively associated with profitability, suggesting that stronger governance mechanisms and sustainability disclosure contribute to improved financial performance. However, neither Good Corporate Governance nor Sustainability Reporting exerts a positive direct effect on firm value. Profitability also does not mediate the relationship between governance and sustainability practices and firm value, indicating that improvements in internal performance are not automatically translated into higher market valuation. These results imply that firm value in the energy sector is more strongly influenced by external market conditions and investors’ expectations regarding the sustainability of earnings than by governance quality and sustainability disclosure alone.
Co-Authors Agustiena Merdekawati, Agustiena Ahmad Taufik Al Ghazali Andi Diah Kuswanto Ani Susilawati Bryan Givan Devy Sofyanty Dian Berliansyah Putra Fahmi Kamal Faif Yusuf Faif Yusuf Faroman Syarief Faroman Syarief Faroman Syarief, Faroman Givan, Bryan Hanif Aulawi Henny Leidiyana heri aryadi, heri Hernawan, Iman Isyana Emita Jasmine Celia Sahfitri Kurniawan Prambudi Utomo Maemunah Maemunah Muhammad Aziz Winardi, Muhammad Raden Mohamad Herdian Bhakti Rizkie, Ricky Sinta Rukiastiandari Sofyanty, Devi Sovyanty, Devy Suhardoyo Suntoro, Bambang Waryono