PENGARUH FINANCIAL LEVERAGE, KINERJA KEUANGAN DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN

This study aims to obtain empirical evidence on the effect of financial leverage, financial performance and Environmental, Social and Governance (ESG) on firm value. This type of research uses associative quantitative research using secondary data taken from the IDX website and the websites of company listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sampling method used in this study is to use the non-probability sampling method with the sampling technique chosen is purposive sampling. The samples in this study were 9 companies with a total observation of 45 samples. Hypothesis testing was carried out using the E-views 12 application. The results of the data analysis show that partially financial performance and ESG do not affect the company's value, while financial leverage affects the company's value. And simultaneously financial leverage, financial performance and Environmental, Social and Governance (ESG) affects on the company's value.

Authors

Institutions

Publication Details

Journal
Jurnal Nusa Akuntansi
Published
2025-05-01
DOI
https://doi.org/10.62237/jna.v2i2.243
Citations
2
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
7.82
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

PENGARUH FINANCIAL LEVERAGE, KINERJA KEUANGAN DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN

Nur’aini Yusuf, Nandita Syahwallistiana
2 citations
Jurnal Nusa Akuntansi
Financial Analysis and Corporate Governance
7.82
article

PENGARUH FINANCIAL LEVERAGE, KINERJA KEUANGAN DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN

Nur’aini Yusuf, Nandita Syahwallistiana
article en
2 citations

Abstract

This study aims to obtain empirical evidence on the effect of financial leverage, financial performance and Environmental, Social and Governance (ESG) on firm value. This type of research uses associative quantitative research using secondary data taken from the IDX website and the websites of company listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sampling method used in this study is to use the non-probability sampling method with the sampling technique chosen is purposive sampling. The samples in this study were 9 companies with a total observation of 45 samples. Hypothesis testing was carried out using the E-views 12 application. The results of the data analysis show that partially financial performance and ESG do not affect the company's value, while financial leverage affects the company's value. And simultaneously financial leverage, financial performance and Environmental, Social and Governance (ESG) affects on the company's value.

Jurnal Nusa AkuntansiVol. 2(2)
Universitas Pamulang (ID)
Openalex Percentile: Top 4%
Financial Analysis and Corporate Governance
7.82
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.