PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) LINGKUNGAN DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR OIL, GAS, DAN COAL DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024

Keywords:
Copyright and Licensing:
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

M. Dedy Eko Trisyono Safari

Universitas Darul Ulum Jombang

Nuzilatul Fithriyah

Universitas Darul Ulum Jombang

Hevi Susanti

Universitas Darul Ulum Jombang

Abstract

This study aims to examine the effect of environmental Corporate Social Responsibility (CSR) and profitability on firm value in the oil, gas, and coal sub-sector companies listed on the Bursa Efek Indonesia (IDX) during the 2021–2024 period. The independent variables consist of environmental CSR measured using the GRI environmental indicators and profitability measured by Return on Assets (ROA), while firm value as the dependent variable is measured by Price to Book Value (PBV). The sample was selected using purposive sampling, resulting in 14 companies out of 64 population firms. The results show that, partially, environmental CSR does not have a significant effect on firm value, whereas profitability has a positive and significant effect on firm value. Simultaneously, environmental CSR and profitability have a significant effect on firm value. These findings indicate that investors tend to place greater emphasis on financial performance than on environmental CSR disclosure when assessing firm value

Downloads

Download data is not yet available.

Amanah siti, M.A. (2025) ‘Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan’, Jurnal Bisnis Mahasiswa, 5(2), pp. 973–985. Available at.https://doi.org/10.60036/jbm.529.

Badan Pusat Statistik (BPS) (2023) Statistik Pertambangan Bahan Galian Indonesia 2023. Jakarta. Badan Pusat Statistik.

Bursa Efek Indonesia (2024) Laporan Keuangan Perusahaan Tercatat Tahun 2021–2024. Jakarta. Bursa Efek Indonesia. Tersedia pada.https.//www.idx.co.id

Elkington, J. (1997). Cannibals with Forks. The Triple Bottom Line of 21st Century Business. Oxford. Capstone.

Freeman, R. E. (1984). Strategic Management. A Stakeholder Approach. Boston: Pitman.

Giman, L. J., & Zutter, C. J. (2020). Principles of Managerial Finance. New York: Pearson

Global Reporting Initiative (GRI). 2021. GRI 300: Environmental Topics (Standar Pengungkapan Lingkungan). Amsterdam. Global Reporting Initiative

Kasmir. (2018). Analisis Laporan Keuangan. Jakarta. Rajawali Pers.

Kementerian Lingkungan Hidup dan Kehutanan (KLHK). 2023. Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER). Jakarta. Kementerian Lingkungan Hidup dan Kehutanan Republik Indonesia.

Larasati, D. (2025). Signaling Theory dalam Pasar Modal Indonesia. Jurnal Keuangan dan Investasi, 11(2), 78–91.

Ningrum, E.P. (2021) Nilai Perusahaan. Edited by Kodri. Indramayu.

Novitasari, B.T. (2023) ‘Pengungkapan tanggung jawab sosial perusahaan pada perusahaan sektor energi di indonesia periode 2018 – 2021 1’.

Nur, A. (2021) ‘Pengaruh Corporate Social Responsibility (CSR) dan Reputasi Perusahaan Terhadap Nilai Perusahaan’, (32), pp. 346–364. Available at. https.//doi.org/10.24034/j25485024.y2021.v5.i3.4644.

Nuraini, A. and Andrew, T. (2023) ‘Pengaruh Penerapan Akuntansi Hijau Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Pertambangan’, 11(2). Available at. https.//doi.org/10.37641/jiakes.v11i1.1739.

Otoritas Jasa Keuangan. (2022). Peraturan OJK tentang Laporan Keberlanjutan. Jakarta: OJK.

Rois Dimas Ilham Nur, Agni Astungkara, K.Y.P. (2023) ‘Pengaruh Pengungkapan CSR, Proftabilitas, leverage, dan ukuran perusahaan pada nilai perusahaan’, 07(01), pp. 1–12.

Saptawartono (2024) ‘Dampak Negatif Kegiatan Penambangan Emas Tanpa Izin (Peti) Terhadap Lingkungan Dan Sosial Ekonomi Masyarakat di Provinsi Kalimantan Tengah’, JURNAL TEKNIK PERTAMBANGAN (JTP) Vol, Vol. 24,.

Sugiyono (2023) Metode Penelitian Kuantitatif, Kualitatif dan R&D. 2nd edn, Alfabeta. 2nd edn. Edited by D.I. Sutopo. Bandung.

Title PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) LINGKUNGAN DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR OIL, GAS, DAN COAL DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024
Issue: Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Section Articles
Published: Jun 9, 2026
DOI: https://doi.org/10.33319/jamer.v7i1.154
Keywords: Enviromental CSR, Profitability, Ratio, Firm Value
Author
  • M. Dedy Eko Trisyono Safari
    Universitas Darul Ulum Jombang
  • Nuzilatul Fithriyah
    Universitas Darul Ulum Jombang
  • Hevi Susanti
    Universitas Darul Ulum Jombang
 PDF
How to Cite
Eko Trisyono Safari, M. D., Fithriyah, N., & Susanti, H. (2026). PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) LINGKUNGAN DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR OIL, GAS, DAN COAL DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024. JAMER : Jurnal Akuntansi Merdeka, 7(1), 8–15. https://doi.org/10.33319/jamer.v7i1.154
 view Abstract : 0      Downloads : 0