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Warmadewa Management and Business Journal (WMBJ)
Published by Universitas Warmadewa
ISSN : 2654816X     EISSN : 26548151     DOI : https://doi.org/10.22225/wmbj
Core Subject : Economy,
Economics, Econometrics & Finance
Warmadewa Management And Business Journal (WMBJ), ISSN: 2654-8151 (online) 2654-816X (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy especially Management Science able to create the new global formation of Economy especially Management Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 1Number 1 Year 2018 to present. This journal encompasses original research articles, review articles, and short communications, including: Financial management HR management Marketing management Operational management Tourism management International Business Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Tourism, Leisure and Hospitality Management
Articles 1 Documents
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Search results for , issue "32-41" : 1 Documents clear
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Utaman, Gede Aditya Putra; Kustina, Ketut Tanti
Warmadewa Management and Business Journal (WMBJ) 32-41
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.6.1.2026.32-41

Abstract

This study aims to analyze the influence of capital structure, independent board of commissioners, and environmental, social, and governance performance disclosure on the value of food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2023 period. Capital structure is measured by the Debt to Equity Ratio (DER). The board of independent commissioners is measured by the number of commissioners divided by the independent commissioners. Disclosure of environmental, social, and governance  performance measured by ESG scores. The company's value is proxied using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression method to test the relationship between variables. The data used are secondary data obtained from the financial statements  of food and beverage companies  listed on the Indonesia Stock Exchange and ESG disclosure reports for food and beverage listed  on the BGK Foundation. Samples were determined by purposive sampling method. The results of the analysis show that the capital structure has no effect on the value of the company. The independent board of commissioners and the disclosure of ESG performance show a positive and significant influence on the company's value. These findings indicate that the number of independent commissioners and ESG performance disclosures are the main factors that investors consider in assessing a company's performance, while capital structure has a more limited role in determining the value of the company.

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