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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Mirai Management Jurnal Mitra Manajemen Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Media Mahardhika Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi'45 Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan eProceedings of Management Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi E-JURNAL AKUNTANSI Atestasi : Jurnal Ilmiah Akuntansi Studi Akuntansi dan Bisnis Indonesia
Willy Sri Yuliandhari
Telkom University
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Environmental Performance, Firm Size, dan Dewan Komisaris Independen terhadap Nilai Perusahaan Energi 2021 - 2024 Afif Alfac; Willy Sri Yuliandhari
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3308

Abstract

This study aims to analyze the effect of environmental performance, firm size, and independent commissioners on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research uses a descriptive quantitative approach with secondary data obtained from annual reports and IDX data, then analyzed using panel data regression.The results show that, simultaneously, environmental performance, firm size, and independent commissioners affect firm value. However, partially, these three variables do not have a significant effect on firm value. This indicates that in the energy sector, firm value is not only determined by environmental performance, firm size, or the composition of the board of commissioners individually, but also influenced by other factors not examined in this study.Based on these results, it can be concluded that the independent variables in this study explain 72% of the variation in firm value, while the remaining 28% is influenced by other factors outside the model. This research is expected to serve as a reference for companies in improving firm value through more comprehensive strategies, and as a consideration for investors in assessing the prospects of energy sector companies.
Co-Authors Afif Alfac Agnes Sherine Septiara Malau Ai Desy Indriyani Ajeng Luthfiyatul Farida Ananda Nadiyah Khoirunnisaa Andi Vieska Ardhia Putri Anita Indrasari Annisa Andi Setyani Ardan Gani Asalam Ardhia Putri, Andi Vieska Ardli, Dwi Mulyo Ayustyara, Dinda Benita Dhia Syarifani Bilqis Fathu Qodar Citta, Nandini Dedik Nur Triyanto Devi Allisya Putri Dirrie Nabhila Ginting Djusnimar Zultilisna Egita Nur Fadila Erika Putri Fadilla Fadila, Egita Nur Fadilla, Erika Putri Fahira, Zahra Fani Irdina Fanny Nisadiyanti Farel Pratama Wareza Farrel Aerio Antwan Fithrishiyam Aulia Rasyid Fristy Carmelia Caesaria Harrys Sudarmaji Haura, Salma I Nyoman Adi Putra Intan Mahalistianingsih Kamila Andrita Mustikasari Mahalistianingsih, Intan Mamunto, Raissa Arifah Mirza Masita Mohammad Rafli Putera Fadhlyta Muhaammad Zayyinul Bahri Ashfahani Muhamad Alifarizi Dwiangga Putra Muhamad Alifarizi Dwiangga Putra Muhammad Alrazan Dwiky Putra Muhammad Alrazan Dwiky Putra Muhammad Muslih Muhammad Visar Sinatrya Muhammad Zayyinul Bahri Ashfahani Nakita Salsabila T.P Nike Sekariesta Nisadiyanti, Fanny Novitasari, Rizta Enggar Palti Marulitua Sitorus Prajualita Tunjung Pramesthi Puspita Wulansari Putri Astari Angraini Putri, Syifa Diana Raihandito, Alif Putra Rezma Aulia Ramadhanty Rina Rahayu, Rina Rishma Nadya Nurramadhani Rr Sri Saraswati Salma Haura Siti Fauziah Hanipah Siti Galuh Nurul Ihsan Sri Wulandari Martiningsih Sudarmaji, Harrys Suhal Kusairi Suminar, Suminar Syifa Diana Putri Wulandari, Ninda Kusuma Yosua Gainer Sihombing Yunita Easty Pertiwi Lolo Zaid Muhammad Rasid Safari