?url_ver=Z39.88-2004&rft_id=1851031013&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+ENVIRONMENTAL%2C+SOCIAL%2C+GOVERNANCE+(ESG)+DISCLOSURE+TERHADAP+NILAI+PERUSAHAAN+%0D%0A(Studi+Empiris+pada+Perusahaan+Tambang+yang+Terdaftar+di+BEI+Periode+2016-2022)%0D%0A&rft.creator=Nyimas+%2C++Manal+Safana++&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+dirancang+untuk+menilai+pengaruh+transparansi+pelaporan+Environmental%2C+Social%2C+and+Governance+(ESG)+terhadap+nilai+perusahaan+pada+perusahaan-perusahaan+tambang+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+selama+periode+2016+hingga+2022.+Penelitian+ini+menggunakan+Environmental+Disclosure%2C+Social+Disclosure%2C+dan+Governance+Disclosure+sebagai+variabel+independen%2C+sementara+nilai+perusahaan+dijadikan+sebagai+variabel+dependen+yang+diukur+melalui+rasio+Price-to-Book+Value+(PBV).+Selain+itu%2C+ukuran+perusahaan+dan+profitabilitas+yang+diukur+dengan+Return+on+Equity+(ROE)+digunakan+sebagai+variabel+kontrol.+Hasil+penelitian+menunjukkan+bahwa+Governance+Disclosure+memiliki+hubungan+positif+yang+signifikan+secara+statistik+terhadap+nilai+perusahaan%2C+yang+mengindikasikan+bahwa+kerangka+tata+kelola+yang+komprehensif+dapat+membangun+kepercayaan+investor+dan+menghasilkan+penilaian+pasar+yang+lebih+baik.+Sebaliknya%2C+Environmental+dan+Social+Disclosure+tidak+menunjukkan+pengaruh+yang+signifikan+terhadap+penilaian+perusahaan.+Temuan+ini+menekankan+pentingnya+peran+tata+kelola+dalam+meningkatkan+kinerja+organisasi+dari+sudut+pandang+investor.+Penelitian+ini+juga+menyoroti+kebutuhan+penting+bagi+perusahaan+untuk+memperkuat+mekanisme+pelaporan+keberlanjutan%2C+khususnya+di+sektor-sektor+yang+menunjukkan+keterkaitan+lebih+kuat+dengan+persepsi+investor+dan+pengakuan+pasar%2C+guna+mendukung+kepuasan+pemangku+kepentingan+secara+lebih+efektif.%0D%0A%0D%0AKata+Kunci%3A+Pengungkapan+ESG%2C+Nilai+Perusahaan%2C+Perusahaan+Tambang%2C+BEI.%0D%0A%0D%0A%0D%0AThis+research+is+designed+to+assess+the+influence+of+Environmental%2C+Social%2C+and+Governance+(ESG)+reporting+transparency+on+enterprise+value+among+mining+companies+listed+on+the+IDX+between+2016+and+2022.+The+study+employs+Environmental+Disclosure%2C+Social+Disclosure%2C+and+Governance+Disclosure+as+independent+constructs%2C+while+enterprise+value+is+designated+as+the+dependent+construct%2C+measured+via+the+Price-to-Book+Value+(PBV)+ratio.+Moreover%2C+firm+size+and+profitability%2C+quantified+through+Return+on+Equity+(ROE)%2C+are+utilized+as+control+elements.+The+findings+reveal+that+Governance+Disclosure+maintains+a+statistically+significant+positive+relationship+with+enterprise+value%2C+indicating+that+comprehensive+governance+frameworks+can+cultivate+investor+trust+and+generate+superior+market+evaluations.+Conversely%2C+Environmental+and+Social+Disclosures+show+no+meaningful+impact+on+corporate+valuation.+These+discoveries+highlight+the+fundamental+importance+of+governance+in+enhancing+organizational+performance+from+investors'+standpoint.+The+study+emphasizes+the+critical+requirement+for+companies+to+strengthen+their+sustainability+reporting+mechanisms%2C+particularly+in+sectors+that+demonstrate+stronger+correlations+with+investor+attitudes+and+market+recognition%2C+thereby+facilitating+more+effective+stakeholder+satisfaction.%0D%0A%0D%0AKeywords%3A+ESG+Disclosure%2C+Firm+Value%2C+Mining+Sector%2C+Indonesia+Stock.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2025-06-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89739%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89739%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F89739%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Nyimas+%2C+Manal+Safana+++(2025)+PENGARUH+ENVIRONMENTAL%2C+SOCIAL%2C+GOVERNANCE+(ESG)+DISCLOSURE+TERHADAP+NILAI+PERUSAHAAN+(Studi+Empiris+pada+Perusahaan+Tambang+yang+Terdaftar+di+BEI+Periode+2016-2022).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F89739%2F