BibTex Citation Data :
@article{DJA47932, author = {Muhammad Rafi and Paulus Theodorus Basuki Hadiprajitno}, title = {ANALISIS PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Industri Tekstil di Indonesia di BEI Periode Tahun 2020-2023)}, journal = {Diponegoro Journal of Accounting}, volume = {13}, number = {4}, year = {2024}, keywords = {environmental, social, governance, disclosure, firm value}, abstract = { This study aims to determine the effect of ESG disclosure by companies on firm value. The dependent variable in the study is firm value. The independent variables in this study consist of Environmental, Social, and Governance Disclosure factors. The samples used in this study are non-financial companies listed on the Indonesia Stock Exchange in the 2020-2023 period with a final number of 48 observations. The sample screening was carried out using purposive sampling method with predetermined terms and criteria. The analysis method used in this research is multiple linear regression analysis. The results of this study found that in the textile industry in Indonesia, social disclosure has a positive effect on firm value. In contrast, governance disclosure has a negative effect on firm value. Meanwhile, environmental disclosure has no effect on firm value. }, issn = {2337-3806}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/47932} }
Refworks Citation Data :
This study aims to determine the effect of ESG disclosure by companies on firm value. The dependent variable in the study is firm value. The independent variables in this study consist of Environmental, Social, and Governance Disclosure factors. The samples used in this study are non-financial companies listed on the Indonesia Stock Exchange in the 2020-2023 period with a final number of 48 observations. The sample screening was carried out using purposive sampling method with predetermined terms and criteria. The analysis method used in this research is multiple linear regression analysis.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806