Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 6 No. 1 (2025): Januari

Pengaruh Pengungkapan ESG Terhadap Nilai Perusahaan

M. Fakhriansyah (Politeknik Akamigas Palembang)
Devia Septyani (Politeknik Akamigas Palembang)
K.M. Faisal Reza (Politeknik Akamigas Palembang)



Article Info

Publish Date
05 Feb 2025

Abstract

ESG disclosure of company value is a theme in this research. Where ESG disclosure in Indonesia is important and mandatory for companies listed on the stock exchange. The sample for this research is mining sector companies listed on the IDX for the period 2018 - 2023. The SPSS 24 software tool is used to see the relationship between ESG disclosure and company value. The results obtained by ESG disclosure have a positive influence on company value in Indonesia in mining sector companies for the period 2018 - 2023. The results of data processing research provide output results of 27.4% of ESG disclosure variables having an effect on company value. Even though ESG disclosure has less than 50% influence on company value, in fact the implementation of ESG disclosure in the mining sector is expected to be a guideline for sustainable development by considering ESG aspects.

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Journal Info

Abbrev

jurnalemak

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking ...