PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGI DAN MINERAL DI INDONESIA

Francisca Puspita Rahandani
Ardiansyah

Jurnal Paradigma Akuntansi
Vol. 8 No. 3 (2026): Juli 2026

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value among energy and mineral sector issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. The sample was selected using purposive sampling, focusing on companies that consistently published audited financial statements and sustainability reports. Multiple linear regression was employed to analyze the dataset. The findings indicate that ESG disclosure exerts a positive and significant impact on firm value. In addition, profitability and firm SIZE were also found to contribute significantly to variations in Price to Book Value (PBV).