Pengaruh Csr, Esg, Dan Gcg Terhadap Nilai Perusahaan (Studi Perusahaan Sub-Sektor Energi Bei Periode 2019-2023)
Abstrak
Tujuan penelitian ini untuk mengetahui pengaruh CSR, ESG, GCG terhadap Nilai perusahaan pada perusahaan sub-sektor energi BEI periode 2019-2023. Populasi pada penelitian terdiri dari 83 perusahaan sub-sektor energi, serta metode purposive sampling dipilih guna memilih 17 sampel perusahaan, menghasilkan 85 data pengamatan. Hasil penelitian menyatakan bahwa Komisaris Independen dan Dewan Direksi memiliki berpengaruh signifikan terhadap Nilai perusahaan sub-sektor energi BEI periode 2019-2023. Model regresi menunjukkan hubungan signifikan antara Komisaris Independen Dewan Direksi dan Nilai perusahaan, sedangkan CSR, ESG dan Komite Audit tidak berpengaruh signifikan terhadap Nilai perusahaan. Kata Kunci: CSR, ESG, GCG Nilai Perusahaan, Management Sustainability.
Referensi
Aboud, A., & Diab, A (2018). The impact of social, environmental and corporate governance disclosures on firm value: Evidence from Egypt. Journal of Accounting in Emerging Economies, 8(4), 442–458. https://doi.org/10.1108/JAEE-08-2017-0079
Al-Shaer, H., Kuzey, C., Uyar, A., & Karaman, A. S. (2024). Corporate strategy, board composition, and firm value. International Journal of Finance & Economics, 29(3), 3177–3202. https://doi.org/10.1002/ijfe.2827
Basta, A., & Mahardika, D. P. K. (2023). Effect profitability, hedging, and gender diversity toward firm value.
Jurnal Ekonomi, 12(04), 629–641.
Brigham, E. F., & Houston, J. F. (2021). Fundamentals of financial management (edisi ke-16). Cengage Learning.
Cahyaningsih, & Lestari, T. U. (2021). The effect of corporate social responsibility and higher academic education expert on audit opinion in light of the company profile perspective. Review of International Geographical Education, 11(3), 43–54. https://doi.org/10.33403/rigeo.800467
El-Deeb, M. S., Ismail, T. H., & El Banna, A. A. (2023). Does audit quality Moderate The Impact of Environmental, Social and Governance Disclosure on Firm Value? Further Evidence From Egypt, Journal of Humanities and Applied Social Sciences, 5(4), 293-322. https://doi.org/10.1108/jhass-11-2022-0155
Firdarini, K. C. (2023). Pengaruh komite audit dan kualitas audit terhadap nilai perusahaan (Studi kasus pada perusahaan food and beverage di BEI periode 2018-2022). Jurnal Riset Akuntansi dan Bisnis Indonesia, (3), 879-897.
Ghanad, A. (2023). An overview of quantitative research methods. International Journal of Multidisciplinary Research and Analysis, 6(8), 3794-3803. https://doi.org/10.47191/ijmra/v6-i8-52
Habib, A. M., & Mourad, N. (2024). The influence of environmental, social, and governance (ESG) practices on US firms’ performance: Evidence from the coronavirus crisis. Journal of the Knowledge Economy, 15(4), –2570. https://doi.org/10.1007/s13132-023-01278-w
Jihadi, M., Vilantika, E., Hashemi, S. M., Arifin, Z., Bachtiar, Y., & Sholichah, F. (2021). The effect of liquidity,
leverage, and profitability on firm value: Empirical evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 423–431. https://doi.org/10.13106/jafeb.2021.vol8.no3.0423
John, J. S., Sudjono, R. R., Haryono, L., & Adelina, Y. E. (2020). The diversity of board of directors characteristics and firm value: Analysis from Indonesian public companies. Journal of Applied Accounting and Taxation, 5(2), 233–245. https://doi.org/10.30871/jaat.v5i2.2544
Khan, F., & Soekarno, S. (2024). Good corporate governance and firm value before and after COVID-19: Case study of manufacturing companies in Indonesia. International Journal of Current Science Research and Review, 7(4), 2214-2229. https://doi.org/10.47191/ijcsrr/V7-i4-26
Kılıç, M., & Kuzey, C. (2019). The effect of corporate governance on carbon emission disclosures: Evidence from Turkey. International Journal of Climate Change Strategies and Management, 11(1), 35–53. https://doi.org/10.1108/IJCCSM-07-2017-0144
Kurniawan, A., Wahidahwati, & Mildawati, T. (2023). The effect of good corporate governance on firm value with financial performance as an intervening variable. Lead Journal of Economy and Administration, (1), 58-71. https://internationalpublisher.id/journal/index.php/Lejea
Li, Y., Gong, M., Zhang, X. Y., & Koh, L. (2018). The impact of environmental, social, and governance disclosure on firm value: The role of CEO power. British Accounting Review, 50(1), 60–75. https://doi.org/10.1016/j.bar.2017.09.007
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate social responsibility, profitability and firm value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 631–638. https://doi.org/10.13106/jafeb.2020.vol7.no9.631
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate social responsibility, profitability and firm value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 631–638. https://doi.org/10.13106/jafeb.2020.vol7.no9.631
Malini, H., Natalia, D., & Giriati. (2021). Corporate governance and company value: A manufacturing industry case study. INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia, 4(4), 450-461.
