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All Journal Jurnal Riset Terapan Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Wuryantoro, Maharani
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ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) RISK AND FIRM VALUE: A BIBLIOMETRIC ANALYSIS OF RESEARCH PATTERNS Wuryan, Andayani; Indrayani, Indrayani; Lhutfi, Iqbal; Wuryantoro, Maharani; Mboob, Haddy
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2800

Abstract

This study aims to map trends and research patterns regarding the relationship between Environmental, Social, and Governance (ESG) risk and firm value through a bibliometric approach. Although the concept of ESG is increasingly widely adopted in global business and investment practices, the results of academic research related to its impact on corporate value still show inconsistencies. Some studies have found that ESG is able to improve reputation, reduce risk, and strengthen company value, while others show negative impacts due to increased costs or misalignment of strategies. To answer this uncertainty, this study uses a data-based bibliometric analysis method from Scopus, with a total of 153 articles selected based on certain exclusion criteria in the period 2016–2025. Visualization and analysis were carried out using VOSviewer and RStudio software, and supported by a systematic literature review. The results of the analysis show a significant increase in the number of ESG publications since 2020, with contributions dominating from countries such as India, the United States, and China. In addition, there are five main thematic clusters in ESG research: governance and risk, corporate social responsibility (CSR), corporate value and performance, strategy and competitiveness, and theoretical perspectives. This study makes an important contribution in explaining the scientific landscape of ESG and firm value, as well as identifying research gaps that can be the basis for further research. These findings are relevant not only to academics, but also to investors, corporate managers, and policymakers who want to understand the strategic implications of ESG on corporate value.
STUDI LITERATUR ASPEK EKONOMI, SOSIAL DAN LINGKUNGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PT BUKIT ASAM TBK Andayani, Wuryan; Sutrisno T, Sutrisno T; Ikbal, Muhammad; Wuryantoro, Maharani; Sidarta, Alphasyah Lazuardy
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11139251

Abstract

Tujuan studi ini adalah untuk memberikan pemahaman secara konseptual tentang perencanaan CSR pada situasi tertentu (khususnya kasus di PT Bukit Asam Tbk) tidak selalu menghasilkan kepuasan Masyarakat meskipun melibatkan partisipasi dalam proses perencanaan nya, melalui perspektif filsafat ilmu pengetahuan dan kerangka teoretis. Penelitian ini menggunakan metode kualitatif dengan tinjauan literatur dari aspek ekonomi, sosial dan lingkungan. Studi literatur untuk memperoleh wawasan dan memahami fenomena konsep CSR di PT Bukit Asam Tbk. Perencanaan partisipatif CSR yang telah dilaksanakan sejauh ini masih belum berhasil menjawab mengapa masih terjadi ketidakpuasan di masyarakat dari segi ontologi. Hal ini disebabkan oleh kompleksitas hubungan antara perusahaan dan masyarakat, ketidakpastian dalam menentukan besaran CSR yang merupakan keputusan perusahaan, serta kurangnya peraturan yang mengatur penentuan besaran CSR. Hasil pembahasan dan kesimpulan menunjukkan bahwa perencanaan partisipatif CSR tidak secara langsung memberikan kepuasan kepada Masyarakat, karena terdapat elemen transaktif dalam perencanaan CSR yang perlu diuji kebenarannya. Pendekatan ini cenderung pada pertukaran nilai. Masyarakat mengharapkan Perusahaan memperhatikan kesejahteraan Masyarakat karena telah setuju untuk hidup berdampingan dengan operasional Perusahaan. Perusahaan beranggapan bahwa CSR tergantung pada keuntungan Perusahaan. Pandangan ini mencerminkan pemahaman transaktif antara Perusahaan dan Masyarakat dalam memaknai CSR. Dengan mempertimbangkan perencanaan CSR dari perspektif transaktif, dapat memberikan potensi untuk menjawab mengapa perencanaan partisipatif CSR belum berhasil memberikan kepuasan kepada Masyarakat. Hal tersebut disebabkan kurangnya pemenuhan aspek transaktif CSR yang belum sepenuhnya mencerminkan kepentingan kedua belah pihak.Kata Kunci: aspek ekonomi, aspek sosial, aspek lingkungan, csr, stakeholder
Co-Authors INDRAYANI INDRAYANI Iqbal Lhutfi Mboob, Haddy Muhammad Ikbal Sidarta, Alphasyah Lazuardy Sutrisno T, Sutrisno T Wuryan Andayani Wuryan, Andayani