Pengaruh Kebijakan Akuntansi atas Penerapan ESG (Environmental, Social And Governance) Terhadap Nilai pada Perusahaan Bursa Efek Indonesia (Studi Kasus Perusahaan Manufaktur 2021 – 2023)

Ribcy Januarica Putri, M. Cholid Mawardi, Siti Aminah Anwar

Abstract


This study aims to analyze the effect of accounting policies on the implementation of Environmental, Social, and Governance (ESG) on the value of companies listed on the Indonesia Stock Exchange (IDX) in the food and beverage manufacturing sector for the period 2021–2023. The implementation of ESG is a major concern in the investment world because it is considered to be able to increase company value by creating business sustainability and attracting investor interest. This study uses a quantitative approach with multiple linear regression methods. The research sample consisted of 14 manufacturing companies that met the research criteria. Secondary data were obtained from annual reports and sustainability reports of companies published on the IDX. The results of the study show that simultaneously the implementation of ESG has a significant effect on company value. Partially, the environmental aspect has a positive and significant effect on company value, while the social and governance aspects show a negative and significant effect.

Keywords : Environmental, Social, Governance, Company Value, Indonesia Stock Exchange.


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References


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