ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPeran ESG Disclosure, Firm Size, Financial Performance Terhadap Firm Value Sektor Energi Di Bursa Efek Indonesia |
| Nama: DEDI SUGALA |
| Tahun: 2026 |
| Abstrak This study examines the effect of ESG disclosure, firm size, and financial performance on firm value in energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach, panel data regression was conducted in EViews on 19 companies selected through purposive sampling. The findings show that ESG disclosure has a negative and insignificant effect on firm value, while firm size has a positive but insignificant effect. Meanwhile, financial performance has a positive and significant effect on firm value, indicating that profitability remains the main factor considered by investors in valuing energy sector companies. |