Jurnal Institusi
Copyright (c) 2025 Jalak: JURNAL AKUNTANSI LANCANG KUNING
From 2020 to 2023, this study examines the impact of ESG disclosures on firm value in banking companies listed on the Indonesia Stock Exchange (IDX). In this study, 56 data observations from a sample of 14 banking organizations are used for multiple linear regression analysis. The findings demonstrate how governance and environmental disclosure greatly increase corporate value. Social disclosure, however, has no appreciable impact on company value. When combined, disclosures about governance, social issues, and the environment significantly affect the firm value. These results underscore the importance of transparency in environmental regulations and good corporate governance for boosting firm value, even though they suggest that investors may not yet fully account for social considerations when assessing Indonesian banks.
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 3 (2025): JALAK; 245-253
Penerbit: Universitas Lancang Kuning