Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
Gultom, Rocia Haki Maria
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH PENGUNGKAPAN ESG DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Gultom, Rocia Haki Maria; Alexander, Nico
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.2979

Abstract

This study aims to provide empirical evidence regarding the influence of ESG Disclosure Score, profitability, leverage, size, liquidity, and activity ratio as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sampling method used in this research is purposive sampling, resulting in 107 companies with a total of 321 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the activity ratio has an impact on firm value, as inventory turnover indicates high company revenue, thereby increasing firm value. Size also influence firm value, showing that large companies experience a decline in efficiency in overseeing operational activities carried out by management. On the other hand, ESG Disclosure Score, profitability, leverage, and liquidity do not affect firm value.
Co-Authors ALEXANDER, NICO