The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023
This study aims to analyze the effect of disclosure of Environmental Social Governance and Profitability on the value of mining sector companies on the Indonesia Stock Exchange for the period 2017-2023. This type of research is quantitative based on secondary data. This research data uses mining se...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-08-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/7382 |
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| author | Febrina Jayanti Usep Syaipudin Retno Yuni Nur Susilowati |
| author_facet | Febrina Jayanti Usep Syaipudin Retno Yuni Nur Susilowati |
| author_sort | Febrina Jayanti |
| collection | DOAJ |
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This study aims to analyze the effect of disclosure of Environmental Social Governance and Profitability on the value of mining sector companies on the Indonesia Stock Exchange for the period 2017-2023. This type of research is quantitative based on secondary data. This research data uses mining sector companies listed on the IDX from 2017 to 2023 with a total sample of 12 companies. The sample was obtained using purposive sampling technique. Panel data regression analysis was performed using Eviews 12 in this study. This study found that Environmental disclosure and Social disclosure have no effect on firm value, while Governance disclosure and Profitability affect firm value, then Company Size has no effect on firm value as a control variable. Limitations in measuring the quality of ESG disclosures and focusing on one industry sector are important considerations for future research to expand data coverage and use a more comprehensive approach in evaluating the impact of ESG on firm value.
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| format | Article |
| id | doaj-art-57f1a84665244693a3f3fb8a95f09df0 |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-57f1a84665244693a3f3fb8a95f09df02025-08-23T16:52:04ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-08-0183The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023Febrina Jayanti0Usep Syaipudin1Retno Yuni Nur Susilowati2Universitas Lampung, Lampung, IndonesiaUniversitas Lampung, Lampung, IndonesiaUniversitas Lampung, Lampung, Indonesia This study aims to analyze the effect of disclosure of Environmental Social Governance and Profitability on the value of mining sector companies on the Indonesia Stock Exchange for the period 2017-2023. This type of research is quantitative based on secondary data. This research data uses mining sector companies listed on the IDX from 2017 to 2023 with a total sample of 12 companies. The sample was obtained using purposive sampling technique. Panel data regression analysis was performed using Eviews 12 in this study. This study found that Environmental disclosure and Social disclosure have no effect on firm value, while Governance disclosure and Profitability affect firm value, then Company Size has no effect on firm value as a control variable. Limitations in measuring the quality of ESG disclosures and focusing on one industry sector are important considerations for future research to expand data coverage and use a more comprehensive approach in evaluating the impact of ESG on firm value. https://e-journal.uac.ac.id/index.php/iijse/article/view/7382Environmental Disclosure, Social Disclosure, Governance Disclosure, Profitability, Company Size, Firm Value |
| spellingShingle | Febrina Jayanti Usep Syaipudin Retno Yuni Nur Susilowati The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 Indonesian Interdisciplinary Journal of Sharia Economics Environmental Disclosure, Social Disclosure, Governance Disclosure, Profitability, Company Size, Firm Value |
| title | The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 |
| title_full | The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 |
| title_fullStr | The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 |
| title_full_unstemmed | The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 |
| title_short | The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 |
| title_sort | influence of environmental social governance disclosure and profitability on firm value in the bei period 2017 2023 |
| topic | Environmental Disclosure, Social Disclosure, Governance Disclosure, Profitability, Company Size, Firm Value |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/7382 |
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