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Kurniasari, Ratri
Politeknik Negeri Jakarta
Aerospace Engineering Humanities Astronomy Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengungkapan Environmental, Social, dan Governance terhadap Nilai Perusahaan Sektor Transportasi dan Logistik Ratri Kurniasari; Riskon Ginting; Arif Santoso; Hanura Akbar; Adilah Permananingrum
Seminar Nasional Riset Terapan Vol. 15 No. 01 (2026): SNRT XV TAHUN 2026
Publisher : Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/snrtbisnis.v15i01.8077

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX), with firm size included as a control variable. The transportation and logistics sector was selected because of its substantial Environmental impact and its relatively low ESG performance compared to other sectors. This study employed a quantitative approach using panel data regression analysis on 21 transportation and logistics companies listed on the IDX during the 2021–2025 period. ESG disclosure was measured using a checklist based on the Global Reporting Initiative (GRI) Standards 2021, while firm value was measured using Tobin’s Q ratio. The results indicate that the Fixed Effects Model (FEM) was the most appropriate estimation model based on the Chow test and Hausman test results. Partially, Environmental disclosure has a positive and significant effect on firm value, whereas Social and Governance disclosures do not have a significant effect on firm value. Simultaneously, Environmental, Social, and Governance disclosures have a significant effect on firm value, with an Adjusted R-squared value of 61%. These findings suggest that investors in the transportation and logistics sector place greater emphasis on Environmental aspects than on Social and Governance aspects when assessing firm value. This may be because Governance practices are already largely standardized through regulatory requirements, resulting in limited variation across companies, while the impact of Social initiatives tends to materialize over a longer period and may not be immediately reflected in firm value.
Co-Authors Abdiel Reihan Adilah Permananingrum Aditya, Fachri Amri Amrulloh Amrulloh, Amri Anggraini, Asterina Arif Santoso Arizal Putra Pratama Arizal Putra Pratama Azwar - Chandra, Yanita Ella Nilla Dian Rahmawati Emmanuella Sipayung Endah Wartiningsih Endah Wartiningsih Erlyn Rosalina Fachri Aditya Fauzi Mubarak Fernandi, Muhammad Firdaus, Risya Zahrotul Firman syah Friscila Purba Hana Nurdina Hanura Akbar Husnil Barry, Husnil Iis Mariam Imas Chandra Pratiwi Intan Putri Fadya Irfan Rusydi Triyanto Jati Saputro, Restu Laras Afifah Lisa Febriyanti M Ikhsan Mawarta Onida Sinaga Muhammad Fernandi Nidia Sofa Nining Latianingsih Noni Noerkaisar Novita Sari Dewi Nurdina, Hana Nuria Puspitasari Pandu Kameswara Permananingrum, Adilah Pratama, Arizal Putra Puspitasari, Nuria Putra, Yoshua Ardy Restu Jati Saputro Restu Jati Saputro Restu Jati Saputro Ridwan Roy Tutupoho Riskon Ginting Riskon Ginting Riskon Ginting Riza Hadikusuma Rosalina, Erlyn Salsabila Farhana Andriani Saputra, Muhamad Fajar Sofa, Nidia Syamsurizal - Syamsurizal - - Titik Purwinarti Tutupoho, Ridwan Roy Utomo, Wahyudi Vienesa Aulia Hermawan Vivario Jethro Althoof Wahyu Arif Afandi Yanita Eella Nilla Chandra Yulita Tri Haryani