ESG DISCLOSURE DAN NILAI PERUSAHAAN

Zaitul, Zailtul (2021) ESG DISCLOSURE DAN NILAI PERUSAHAAN. ESG DISCLOSURE DAN NILAI PERUSAHAAN.

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Abstract

The purpose of this study is to examine empirically the effect of environmental disclosure, social disclosure, corporate governance disclosure on firm value. Based on stakeholder theory and previous findings, we developed three hypotheses. This study 2017. Final sample of this study is 115 company-years due to unconsistently several companies during the periods. Multiple regression analysis is applied to analyze the data. classical assumption must be satisfied first before running the regression: normality, multicollinearity, autocorrelation and heteroskedasticity. The results show that that environmental disclosure has a significant negative effect on the firm value. Meanwhile, social disclosure and corporate governance disclosure have no significant effect on firm value. Out of four control variables, only company profitabilitas has a positive relationship with firm value. This study has practical and theoritical implications and it discuss detail in this paper. Keywords: Firm Value, Environmental Disclosure, Social Disclosure, Corporate Governance Disclosure

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