Pengaruh Green Finance, Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Konsumer Goods yang Terdaftar di BEI Periode 2021-2024
グリーンファイナンス、企業の社会的責任、収益性が企業価値に与える影響：2021-2024年インドネシア証券取引所上場消費財セクター企業を対象に (AI 翻訳)
Meli Larasati, Fathihani Fathihani
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の消費財セクター企業におけるグリーンファイナンス、CSR、収益性が企業価値に与える影響を2021～2024年のデータで分析。重回帰分析の結果、これら3要素は企業価値に有意な正の影響を与えることが示された。持続可能な金融とCSRの実践が投資家の信頼を高めることを示唆。
English
This study examines the effects of green finance, CSR, and profitability on firm value for Indonesian consumer sector firms (2021-2024). Using multiple regression, it finds all three factors significantly positively influence firm value (PBV). Results suggest sustainable finance and CSR practices enhance investor confidence and firm valuation.
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
インドネシアの消費財セクターに焦点を当てた研究であり、日本のSSBJや有報への直接の示唆は限定的。ただし、グリーンファイナンス指標（GFI）の構築手法は、日本企業の開示実務において参考になる可能性がある。
In the global GX context
This paper adds empirical evidence from an emerging market (Indonesia) on the link between green finance, CSR, and firm value. While not directly applicable to TCFD/ISSB frameworks, it supports the business case for sustainability integration and may interest global investors in ASEAN consumer sectors.
👥 読者別の含意
🔬研究者:Provides regression-based evidence of green finance's positive impact on firm value in an emerging market context.
🏢実務担当者:Shows that green finance and CSR initiatives can enhance firm valuation, useful for investor relations and sustainability reporting.
📄 Abstract（原文）
This study aims to examine the effect of Green finance, Corporate Social Responsibility (CSR), and profitability on firm value in consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study uses a quantitative approach with secondary data obtained from the financial statements and annual reports of consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sampling technique used purposive sampling based on certain criteria. Company value is measured using Price to Book Value (PBV), green finance is measured using the Green Finance Index (GFI), Corporate Social Responsibility is measured based on CSR expenditures, and profitability is measured using Return on Assets (ROA). The data analysis technique used is multiple linear regression supported by classical assumption tests and hypothesis testing. The research results show that green finance, Corporate Social Responsibility, and profitability significantly influence firm value in consumer sector companies. These findings indicate that the implementation of sustainable financing, the implementation of corporate social responsibility, and strong financial performance can increase investor confidence and firm value. This research provides an empirical contribution by simultaneously integrating green finance, Corporate Social Responsibility, and profitability to explain corporate value in the Indonesian consumer sector. The results are expected to serve as a reference for further research and as a consideration for management and investors in supporting corporate sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47861/sammajiva.v4i2.2343first seen 2026-06-19 05:33:52
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