SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora
Vol 9 No 1 (2023): Februari 2023

Pengungkapan environmental, social, governance (ESG) dalam meningkatkan nilai perusahaan publik di Bursa Efek Indonesia

Fiki Kartika (STIE SBI Yogyakarta)
Arief Dermawan (STIE SBI Yogyakarta)
Faza Hudaya (STIE SBI Yogyakarta)



Article Info

Publish Date
01 Feb 2023

Abstract

Along with the development of the economy in Indonesia, the development of sustainability aspects in Indonesia has also received a good response. By carrying out Environmental, Social, and Governance (ESG) disclosures and regulations from regulatory agencies, public understanding of sustainability investment is hoped to continue to increase. Public awareness of ESG-based investments has continued to increase in recent years. ESG is a company standard in investment practices that integrates and implements its policies in line with environmental, social, and governance concepts. This study aimed to determine the effect of ESG on company value in companies listed on the Indonesia Stock Exchange (IDX), 2017-2021 period. The sample for this research is a company listed on the IDX for the 2017-2021 period. Sampling technique using purposive sampling. The data analysis used in this study is multiple linear regression. The analysis results conclude that Environmental, Social, and Governance (ESG) has not strongly influenced the value of companies listed on the IDX for the 2017-2021 period.

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Journal Info

Abbrev

sosia

Publisher

Subject

Arts Humanities Education

Description

SOSIOHUMANIORA berisi artikel tentang gagasan konsep, teori, kajian dan hasil penelitian dari berbagai bidang yang berkaitan dengan sosial, budaya dan pendidikan dari para peneliti, praktisi serta hasil karya tugas akhir mahasiswa yang memenuhi ...