The Effect Of Digital Transformation And Csr Disclosure On Company Value (A Study Of Transportation And Logistics Sector Companies In The 2022-2024 Period)

Suvriati Vivka Merdana (UPN Veteran Jawa Timur)
Nurhadi (Universitas Pembangunan Nasional “Veteran” Jawa Timur)

Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi

This study aims to analyze the impact of digital transformation and Corporate Social Responsibility (CSR) disclosure on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. The sampling technique used purposive sampling, resulting in a sample of 30 companies with a total of 90 observations. The analysis method employed was multiple linear regression using SPSS version 27. The results indicate that, when considered simultaneously, digital transformation and CSR disclosure have a positive but nonsignificant effect on firm value. Partially, digital transformation and CSR disclosure also have a positive but insignificant effect on firm value. These results indicate that investors still tend to prioritize short-term financial factors over long-term strategic factors such as digital transformation and CSR disclosure when evaluating companies.