DAMPAK ESG, GREEN ACCOUNTING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PADA SEKTOR ENERGY YANG TERDAFTAR DI BEI (2021-2023)
Keywords:
esg, green accounting, institutional ownership, firm value.Abstract
This study evaluates companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. The focus of the research is to examine the influence of Environmental, Social, and Governance (ESG), Green Accounting, and Institutional Ownership variables on firm value. Panel data from 10 companies that fulfil the variable criteria are used to conduct in-depth quantitative analysis. To analyse the relationship between variables, this study applied various statistical methods, including t-test, f-test, multiple linear regression, descriptive analysis, and classical assumption test. The results revealed that partially, ESG, Green Accounting, and Institutional Ownership variables did not have a significant influence on firm value, but simultaneously showed a significant influence on firm value. These findings highlight the need for further approaches in understanding the factors that influence firm value in the energy sector.References
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