Pengaruh Sustainability Report Disclosure, Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
サステナビリティ報告書の開示、コーポレートガバナンス、財務業績が企業価値に与える影響：インドネシア証券取引所上場鉱業セクター企業の分析 (AI 翻訳)
Salma Dewi Ambarsari, Titiek Rachmawati
🤖 gxceed AI 要約
日本語
この研究は、インドネシア証券取引所に上場する鉱業セクター65社を対象に、サステナビリティ報告書の開示、コーポレートガバナンス、財務業績が企業価値に与える影響を2022～2024年のデータで分析。結果、サステナビリティ報告とガバナンスは企業価値に影響を与えず、財務業績のみが有意に影響した。
English
This study examines the effect of sustainability report disclosure, corporate governance, and financial performance on firm value for 65 mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using a sample of 15 firms, quantitative analysis finds that neither sustainability report disclosure nor governance affect firm value, while financial performance does.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシア鉱業セクターの事例ではあるが、サステナビリティ報告の開示が投資家に直接評価されない可能性を示しており、日本企業が海外子会社の開示戦略を考える際の参考になる。ただしSSBJなど日本特有の基準とは直接関連しない。
In the global GX context
This paper provides evidence from an emerging market mining sector that sustainability disclosure does not always correlate with firm value. While methodologically limited, it raises questions for global disclosure scholarship about the value relevance of mandatory reporting, especially in commodity sectors.
👥 読者別の含意
🔬研究者:Provides a data point on the (non-)value relevance of sustainability disclosure in Indonesian mining.
🏢実務担当者:Suggests that simply disclosing sustainability reports may not boost valuation; emphasis should be on financial performance.
🏛政策担当者:Highlights potential disconnect between disclosure mandates and market valuation, warranting further study.
📄 Abstract（原文）
The purpose of this study is to examinehow survival reports, good corporate governance, andfinancial performance affect company value in the mining sector in2022–t2024. This study involved 65 companies in themining industry from 2022–2024. This research is quantitative in nature. For this research, purposive sampling was used, which means that the samplewas selected based on predetermined standards. Thus, 15companies were selected as the research sample. The secondary data usedin this study came from the annual reports of the companies that were theresearch sample and the official website of the Indonesia Stock Exchange (IDX). The analysis methodused the SPSS 26 computer program. The results showed thatsustainability report disclosure and good corporate governance did notaffect company value; however, financial performance significantly affectedcompany value.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.30640/ekonomika45.v13i2.7114first seen 2026-07-03 05:41:29
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。