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All Journal JURNAL PENDIDIKAN TAMBUSAI EKONOMIKA SYARIAH : Journal of Economic Studies JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Al-Kharaj: Journal of Islamic Economic and Business Didaktik : Jurnal Ilmiah PGSD STKIP Subang Al-bank: Journal of Islamic Banking and Finance IJOCE: Indonesia Journal of Civic Education el-Amwal EKONOMIKA SYARIAH : Journal of Economic Studies ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) KOLONI Indonesian Research Journal on Education Trending: Jurnal Manajemen dan Ekonomi Jurnal Ilmiah Dan Karya Mahasiswa Krigan: Journal of Management and Sharia Business Al-bank: Journal of Islamic Banking and Finance PESHUM Jurnal Ilmiah Manajemen Profetik MUSAFIR: Journal of Islamic Tourism and Pilgrimage BORJUIS (JURNAL OF ECONOMY) Jurnal Ekonomi dan Bisnis (Jebi) Tanmiyah Impact: Islamic Economics & Business Service Journal
Anisah, Ariyun
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Pengungkapan Air (GRI 303) terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Muhammad Hasan; Ariyun Anisah
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11872

Abstract

Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and prospects. Although the determinants of firm value have been extensively investigated, studies integrating firm size, profitability, and water-related disclosure based on the Global Reporting Initiative (GRI 303) in the mining sector remain limited. This study aimed to analyze the effects of firm size, profitability, and water-related disclosure based on GRI 303 on the value of mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach with a causal design. The sample comprised 13 companies selected through purposive sampling, yielding 65 observations. Secondary data were obtained from annual and sustainability reports and subsequently analyzed using panel data regression with EViews 12 through descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results showed that profitability had a positive and significant effect on firm value, whereas firm size and water-related disclosure based on GRI 303 had no significant effect. Simultaneously, the three variables had no significant effect on firm value. These findings support signaling theory by demonstrating that profitability is the primary signal considered by investors when assessing a company’s performance and prospects. This study provides empirical evidence for advancing the literature on the determinants of firm value and sustainability reporting and offers practical implications for corporate management and investors in decision-making.
Co-Authors Alfin, Aidil Awaluddin Awaluddin Ayu Ayu AYU LESTARI Ayu, Ayu Azzahrah, Natasya Baginda Parsaulian Cahya Agung Mulyana Cahya Agung Purnama Devy, Tartila Elvira Maisandra Fajril Wahdi Fani Amelia Fani Amelia Fauziah Anggeraini Febriani, Vany Geby Sintia Dwi Hafizah Hafizah Hafizah Hartono Hartono Hidayati Hidayati Ira Dinawati Kenedi, Jon Khadijah Nurani Luffia Azzahra M. Harits Fadillah M. Imamuddin Mareta, Sri Gayatri Merifiani, Yolanda Mita, Riri Anjas Muhammad Hasan Muhammad Rais Mulyana, Cahya Agung Niko Taufiq Hidayat Nurani, Khadijah Rahayu, Musri Putri Rahman, Ali Refliani, Refliani Ridhah, Habibatur Rika Widianita Rika Widianita Santi Deswita Santi Deswita Septria Susanti Shonia Ramayany Simatupang, Yulia Asarah SL, Hayatun Nufus susanti, septria Tasya Syahmulia Umah, Sulistri Mufidah Uqwatul Alma Wizja Wardaniah, Wardaniah Yenty Astari Dewi Yenty Dewi Astarie Yudi Gucandra ZUWARDI, ZUWARDI