Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Aprillida, Thasya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE INFLUENCE OF ESG, STRATEGIC SUSTAINABILITY MANAGEMENT, COMPETITIVE ADVANTAGE, AND GOVERNANCE ON FIRM VALUE Aprillida, Thasya; Astuti, Christina Dwi; Wahyuni, Endah Sri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23529

Abstract

This study explores the effects of Environmental, Social, and Governance (ESG) disclosure, strategic sustainability management, competitive advantage, the presence of independent commissioners, and foreign ownership on firm value. The research focuses on a purposively selected sample of 60 firms within the mining and energy sectors. Secondary data were obtained from annual and sustainability reports issued between 2021 and 2023, sourced from the official websites of the respective companies and the Indonesia Stock Exchange (IDX). Utilizing a quantitative research design and multiple linear regression analysis, the results indicate that all five variables have a positive impact on firm value. These findings emphasize the significant role of sustainable business practices in driving corporate value, highlighting the need for companies to maintain transparent and consistent integration of sustainability within their business operations.
Co-Authors Christina Dwi Astuti Endah Sri Wahyuni