Aug 2026· Jurnal Ekonomi, Akuntansi, dan Perpajakan· Vol 3, pp. 36-48· 0 citations
Abstract
This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and earnings quality on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data from 18 companies selected through purposive sampling. Panel data regression with the Random Effects Model (REM) was used for data analysis. Firm value was measured using Tobin's Q, ESG disclosure was assessed using the ESG Disclosure Index based on the 2021 Global Reporting Initiative (GRI) Standards, earnings quality was proxied by the Cash Flow from Operations to Net Income (CFO/NI) ratio, and Return on Assets (ROA) was included as a control variable. The results indicate that ESG disclosure has a significant negative effect on firm value, while earnings quality has no significant effect. Simultaneously, ESG disclosure, earnings quality, and ROA significantly affect firm value. These findings suggest that, during the observation period, ESG disclosure and earnings quality were not the primary considerations in investors' valuation of energy sector companies.
This research aims to analyze the effect of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. This study employs a quantitative method using secondary data in the form of financial statements and sustainability reports of companies in the consumer non-cyclicals s...
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of Top Management Team diversity (age, gender, and education). The research sample consists of 36 companies listed in the IDX ESG Leaders index during the 2020–2024 period, with a total...
V. Yanti, Randy Heriyanto, Rini Frima· EKONOMIS Journal of Economic...· 0 citations
This research is motivated by the increasing demand for the implementation of sustainable business practices in mining companies and the fluctuation of firm value, which highlights the importance of Environmental, Social, and Governance (ESG) disclosure, Green Accounting, firm size, and profitability as factors affecti...
Gabrelia Vanya Salsabela, Bambang Ahmad Indarto· Jurnal ekonomi akuntansi dan...· 0 citations
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Net Interest Margin (NIM), with Firm Size as a moderating variable in conventional banks during the 2023–2025 period. This study employed a quantitative approach with an associative research design. The data consisted of...
The growing threat of climate change, coupled with substantial carbon emission in Indonesia, has prompted regulators to require companies listed on the Indonesia Stock Exchange (IDX) to publish sustainability reports. Such disclosure serve as a means of accountability and transparency regarding the ecological and soci...
Roisah Khoiriyah, E. Wahyuningsih· Manajemen Kreatif Jurnal· 0 citations
The energy sector plays an important role in the Indonesian economy but faces various challenges related to environmental and social issues, corporate governance, tax policies, and fluctuations in firm value. These conditions encourage companies to improve their social responsibility, corporate governance, and tax mana...
