Image of THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FIRM VALUE: EVIDENCE FROM COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)

Skripsi

THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FIRM VALUE: EVIDENCE FROM COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study examines the relationship between ESG disclosure and firm value for companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using panel data regression analysis of 28 companies (84 observations), the research measures ESG performance through Refinitiv Eikon scores and firm value via Tobin's Q. The results indicate that while ESG factors collectively influence firm value, individual environmental, social, and governance disclosures show no significant partial effects. Firm size demonstrates a significant negative correlation with valuation, whereas profitability (ROA) exhibits no measurable impact. These findings suggest that Indonesian investors may prioritize short-term financial metrics over sustainability reporting. Keywords: ESG disclosure, firm value, Tobin’s Q, Indonesia Stock Exchange, sustainability reporting.

Availability
Inventory Code Barcode Call Number Location Status
2507004361T179616T1796162025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1796162025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 125 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment