Pengaruh Risk Management Committee, Pengungkapan Environmental, Social, Governance, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Financials Sub-Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024

Febhiana Yunina Sari (UPN)
Afni Sirait (Prodi Akuntansi UPN Yogyakarta)

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis

This study aims to obtain empirical evidence regarding the influence of the risk management committee, environmental, social, and governance disclosure, and profitability on firm value in financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses secondary data in the form of annual reports and sustainability reports obtained from the official IDX website and the official websites of each company. The study population consisted of 47 banking companies with a total of 141 observations selected using a purposive sampling method. The data analysis technique used was multiple linear regression with the assistance of IBM SPSS version 26. The results of the study indicate that the risk management committee has a negative effect on company value, environmental, social, and governance disclosure, profitability proxied by return on assets (ROA) and profitability proxied by return on equity (ROE) does not affect company value.