Akurasi
Vol 7 No 3 (2025)

Pengaruh pengungkapan ESG, earning per share, dan book value per share terhadap harga saham pada perusahaan indeks IDX30 (2020-2023)

Putri, Rahayu Dwi (Unknown)
Susanti, Dessi (Unknown)

Article Info

Publish Date
21 Oct 2025

Abstract

The research aims to determine whether the disclosure of Environmental Social Governance (ESG), Earnings per Share (EPS), and Book Value per Share (BVPS) influences stock prices. Companies listed in the IDX30 index from 2020 to 2023 were sampled using a purposive sampling technique. Multiple linear regression analysis techniques were carried out using the SPSS version 26 application. The results of the analysis show that ESG and EPS disclosure do not influence stock prices, whereas BVPS has a significant and positive effect. In addition, simultaneously, Environmental Social Governance (ESG), Earnings per Share (EPS), and Book Value per Share (BVPS) have a significant effect on stock prices.

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Journal Info
Akurasi
Website

Abbrev

AKURASI

Publisher

LPMP Imperium

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information ...