The Influence of Environmental Disclosure, Social Disclosure and Governance Disclosure on Firm Value in Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX)

Amar Muarif; Jalaluddin Jalaluddin

doi:10.55927/jambak.v4i2.460

Authors

Amar Muarif Universitas Syiah Kuala
Jalaluddin Jalaluddin Universitas Syiah Kuala

DOI:

https://doi.org/10.55927/jambak.v4i2.460

Keywords:

Environmental Disclosure, Social Disclosure, Governance Disclosure, Firm Value

Abstract

The population of this study consists of 88 energy sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection was conducted using the purposive sampling method, resulting in a sample size of 32 companies. The data used in this study are secondary data obtained from sustainability reports and annual reports sourced from the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression analysis with the assistance of Eviews 12 software to conduct statistical regression. The results of the study conclude that environmental disclosure has a significant effect on firm value, social disclosure does not have a significant effect on firm value, governance disclosure has a significant effect on firm value, and collectively, environmental disclosure, social disclosure, and governance disclosure have a significant effect on firm value.

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