PENGARUH LEVERAGE, PROFITABILITAS, ENVIRONMENTAL SOCIAL DAN GOVERMENT (ESG) TERHADAP NILAI PERUSAHAAN YANG MENGUNGKAPKAN ESG PADA TAHUN 2022

Abstract

This reseach aimed to examine the effect of leverage on firm value performance, to examine the effect of profitability on firm value. Besides, it examine the effect of Environmental, Social, and Governance (ESG) on firm value in Companies That Disclose ESG in 2022. The independent variables Leverage, Profitability, and Environmental Social And Goverment (ESG). While the dependent variable is Company Value.  The research was quantitative. Moreover, The population was companies that proposed ESG in 2022. The data colletion technique used saturated sampling within non-probability Sampling. Therefore, all the companies were the sample. Furtheremore, The data were secondary data in the form of evidence, notes, or historical reports witch had been arranged in published files, The data analysis technique uses multiple linear with SPSS (Statistical   Product and Service Solution) 26 version. The analysis used classical assumptions consisting of normality, multicollinearity, autocorrelation and heteroscedasticity tests.  The results concluded that Leverage (DER) did not effect firm value (PBV), However Profitability (ROE) affected firm value (PBV), Likewise, environmental social and governance (ESG) performance affected firm value (PBV).