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September 10, 2025Jurnal AkuntansiOpen Access

An Overview of Company Valuation: Looking at the Environmental, Social and Governance (ESG) Disclosure Dimension Studies

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Authors

NRNita RahmanUniversity of Palangka RayaAWAgus Satrya WibowoUniversity of Palangka RayaRSRicky Yunisar Setiawan

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Overview

This analysis reveals how governance disclosure affects firm value in infrastructure companies, suggesting implications for corporate governance standards.

Key Points

  • Governance disclosure significantly impacts firm value, while environmental and social disclosures do not.
  • The analysis involved firms in the infrastructure sector listed on IDX from 2021 to 2023.
  • The study utilized SmartPLS software for data analysis, focusing on both inner and outer models.
  • Optimizing governance disclosure can enhance corporate sustainability and attract investors.

Cite This Study

Rahman et al. (2025) studied this question.

synapsesocial.com/papers/68c1d24654b1d3bfb60f83eehttps://doi.org/10.33369/jakuntansi.15.1.1-10
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Environmental, Social, And Governance (ESG) Disclosure, Intellectual Capital And Firm Value: The Moderating Role Of Financial Performance2024 · 5 citations
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  3. 3Valuing Companies Through Environment, Social, Governance2025
  4. 4Analysing the Firm Value Effects of Environmental, Social and Governance Disclosure: Empirical Study of Indian Firms2024 · 10 citations
  5. 5Company Value: The Role of Sustainability Report Disclosure, Good Corporate Governance Disclosure, and Environmental Performance2024