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All Journal Jurnal Manajemen dan Organisasi Jurnal Manajemen Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal EMT KITA Jurnal Ilmiah Manajemen Kesatuan INFOKUM Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JaManKu : Jurnal Manajemen dan Kewirausahaan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan JURNAL TEKNOLOGI INFORMASI & KOMUNIKASI DALAM PENDIDIKAN BISMA Cendekia International Journal of Entrepreneurship, Business, and Creative Economy Jurnal Ekonomi Bisnis Digital Jurnal Informatika Ekonomi Bisnis Jurnal Ekonomi Bisnis Digital Journal of Management and Economics Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara IDEI: JURNAL EKONOMI & BISNIS
Hafriz Rifki Hafas
Universitas Harapan Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON CORPORATE VALUE AND MODERATED BY PROFIT GROWTH IN THE LISTED BANKING SECTOR ON THE INDONESIA STOCK EXCHANGE (2022-2025) Rizka Achmaditika; Hafriz Rifki Hafas; Teguh Setiawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 6 (2026): December - ON PROGRESS
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23671664

Abstract

The development of Environmental, Social, and Governance (ESG) Disclosure practices is increasingly important in the banking sector because it is not only related to corporate transparency and sustainability but also can influence investor perceptions of corporate value. This study aims to analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on corporate value and analyze the role of profit growth in moderating this relationship in banking sector companies listed on the Indonesia Stock Exchange for the period 2022–2025. This study uses a quantitative approach with secondary data obtained from annual reports and corporate sustainability reports. The sample was determined using a purposive sampling technique and obtained 27 banking companies with an observation period of four years. Data analysis was conducted using panel data regression with the help of EViews 12 and Moderated Regression Analysis (MRA). The results show that ESG disclosure has a positive and significant effect on firm value. Profit growth also has a positive and significant effect on firm value. Furthermore, profit growth moderates the relationship between ESG disclosure and firm value by strengthening this positive effect. The findings of this study indicate that ESG disclosure supported by strong profit growth can increase investor confidence and contribute significantly to increasing the value of banking companies.
Co-Authors abdul azis Aminuyati Amri Anshah Amriansyah, Muhammad D Andika Fadhillah Ani Murwani Muhar Arasy Ayu Setiamy Audia Junita Azul Aidin Bunga Aditi Bunga Aditi Dhea Ayu Lestari Dwi Hanny Khairunissa dwi Hanny Khairunnisa Fadhillah, Andika Fahriza Alfarisy Febby Yola Natasya Harianja, Theresia Shintia Ilham Mubaraq Ritonga, Ilham Mubaraq Indra Syafii khairizki putri Linda Ratnasari Zalukhu Lisma Nikmat Tarisa Marpaung Listiorini Miftahul Rizqina Muhammad Alwi Syahputra Nasution Muhammad Areka Taruna Muhammad Fauzan Azhmy Mutiah Fitriani N Nurhaliza Nadra Ikhwani Fathia Nahirsah, Ezzah Nahrisah, Ezzah Nasution, Muhammad Alwi Syahputra Olga Theolina Sitorus Orlanda, Bella Pertiwi, Nabillah Bella Prasetya, Victor Putri, Khairizki Rahmadany Lubis, Dilla Rizka Achmaditika Rizkah Fadillah Rizky Indra Saputra Saskia Sihite, Devi Sri Mazda Sopi Pentana Sopi Pentana Sriadhi . Suginam Suginam Syahyunan Syahyunan syahyunan syahyunan T. Lyza Tahura Tahura, Tengku Lyza tanjung, nurhaliza Tapi Rondang Ni Bulan Tapi Rondang Ni Bulan Taruna, Muhammad Areka Teguh Setiawan Teguh Setiawan Zuwina Miraza Zuwina Miraza