E-Jurnal Akuntansi TSM
Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG), GREEN ACCOUNTING, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN

Jinan, Sayyidah Shofiyatul (Unknown)
Atiqah (Unknown)

Article Info

Publish Date
02 Oct 2025

Abstract

Firm value is an important indicator for investors in assessing a company's performance. This study analyzes the influence of ESG disclosure, green accounting, firm size, and institutional ownership on firm value in companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals, Basic Materials, Industrials, and Consumer Cyclicals sectors during the 2020–2024 period. The research employs a quantitative method using panel data regression and is processed using EViews 12. The results show that ESG disclosure, green accounting, and institutional ownership have a negative effect on firm value, while firm size has a positive effect. These findings highlight the importance of corporate strategies that balance financial performance and sustainability to attract market attention.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...