EBID:Ekonomi Bisnis Digital
Vol 3, No 1 (2025): Juli

PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) TERHADAP NILAI PERUSAHAAN DI BEI PERIODE 2021-2023

Pebrianti, Risky Nila (Unknown)
Mayangsari, Sekar (Unknown)

Article Info

Publish Date
31 Jul 2025

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) disclosures on the firm value, measured using Tobin's Q, for energy sector companies listed on the Indonesian Stock Exchange (IDX) during the 2021-2023 period. Using secondary data sourced from annual and sustainability reports, this study applies a multiple linear regression model to analyze the relationship between ESG disclosures and firm value. The findings reveal that environmental, social, and governance disclosures significantly influence the firm value, with a combined effect of 58.4%. These results suggest that transparency in ESG practices can enhance firm reputation, especially in high-risk industries like energy.

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Journal Info
EBID:Ekonomi Bisnis Digital
Website

Abbrev

ebid

Publisher

STMIK Widuri

Subject

Economics, Econometrics & Finance

Description

The Infotech : Journal of Technology Information is a scientific journal that contains research results written by lecturers, researchers and practitioners. This journal is expected to develop research and make a meaningful contribution to increasing research resources in the field of Information ...