Pengaruh ESG (Environmental, Social, Governance), Retention Ratio, dan Green Accounting Terhadap Nilai Perusahaan

Abstract

This research intends to analyze the effect of ESG (Environmental, Social, and Governance), Retention ratio, and Green accounting on Firm Value in Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This study uses a purposive sampling method. Based on the predetermined criteria, a sample of 17 issuers was gathered from a population of 60 issuers. This study uses multiple linear regression analysis as the data analysis tool utilizing  the  SPSS  program version  22. The findings demonstrates that ESG (Environmental, Sosial, and Governance) does not have a significant effect on Firm Value, while Retention ratio and Green accounting have a positive and significant effect on Firm Value.