Background: Companies with higher levels of Environmental, Social, and Governance (ESG) disclosure tend to exhibit better financial performance due to their ability to manage environmental and social risks effectively while enhancing their reputation among investors and consumers...
Open access
Research Article10.9734/ajeba/2026/v26i22159
This study aims to evaluate the influence of ESG Disclosure and Financial Performance aspects on Company Value with Company Size as a control variable. This study uses a population of companies included in the ESG Leaders index during the 2021-2023 period and a sample collection...
Open access
Research Article10.9734/ajeba/2025/v25i21663
This article aims to determine the effect of implementing green accounting and material flow cost accounting (MFCA) on the value of manufacturing companies. This research uses secondary data in the form of an Annual Report which is accessed via the BEI page which is accessed via...
Open access
Research Article10.9734/ajeba/2024/v24i61378
This study aims to determine, test, and prove the effect of Corporate Social Responsibility, environmental performance, and financial performance on firm value by mediating investor trust. Corporate Social Responsibility, environmental performance, and financial performance are a...
Open access
Research Article10.9734/ajeba/2023/v23i4927