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Utikawati, Anggi
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Economics, Econometrics & Finance

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Pengaruh Green Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di BEI (2022-2024) Utikawati, Anggi; Martinus Budiantara
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6971

Abstract

The transportation and logistics industry has increasingly been associated with sustainability concerns due to its economic significance and environmental impact. In this context, the implementation of Green Corporate Governance (GCG) and the disclosure of Corporate Social Responsibility (CSR) are expected to play a role in shaping firm value. This study explores how GCG practices and CSR disclosure relate to firm value among transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative research design was employed using secondary data obtained from companies’ annual and sustainability reports, with samples selected through purposive sampling. The empirical results indicate that neither GCG nor CSR has a statistically significant effect on firm value, either individually or simultaneously. Moreover, the explanatory power of both variables is relatively weak, accounting for only 3.1% of the variation in firm value. These findings suggest that market valuation in the transportation and logistics sector remains predominantly driven by financial and operational considerations rather than sustainability-oriented governance and social initiatives. This study contributes empirical evidence indicating that the economic benefits of GCG and CSR may not be immediately reflected in firm value within a short observation period.
Co-Authors Martinus Budiantara