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October 2023

The Effectuation of Environmental, Social, and Governance on the Companies’ Value in Indonesia

1Saryadi, 2Sendhang Nurseto, 3Dinalestari Purbawati, 4Andi Wijayanto
1,2,3,4Department of Business Administration, FISIP, Diponegoro University
DOI : https://doi.org/10.58806/ijirme.2023.v2i10n04

Abstract

This research to examined the effect of environmental, social and governance (ESG) disclosure on company value. The sample used is companies listed on the Stock Exchange Indonesia (IDX) and own sustainability report period 2020 -2022 as many as 45 companies. This research used regression analysis. . The research results showed that environmental and social disclosure had a positive and significant effect on company value. Meanwhile, governance disclosure had a negative and significant effect on company value.

Keywords:

Environmental, Social, Governance, Value, BEI

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