The Influence of Sustainability Reporting Quality on the Value of Mining Companies Listed on the Indonesia Stock Exchange

Moh. Rizal Syafiie; Ira Gustina; Ranti Melasari; Suryani Suryani

doi:10.55927/ajabm.v5i1.19

Authors

Moh. Rizal Syafiie Universitas Islam Indragiri
Ira Gustina Universitas Islam Indragiri
Ranti Melasari Universitas Islam Indragiri
Suryani Suryani Universitas Islam Indragiri

DOI:

https://doi.org/10.55927/ajabm.v5i1.19

Keywords:

Financial Management, Development, Educational Institution

Abstract

This study aims to analyze the effect of sustainability reporting quality on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The independent variables consist of environmental, social, and governance (ESG) disclosures, while the dependent variable is firm value measured by financial ratio such as Price to Book Value (PBV). A quantitative approach with multiple linear regression analysis is employed to test the causal relationships among the variables using secondary data obtained from companies’ annual and sustainability reports. The results are expected to provide empirical evidence that higher-quality sustainability reporting positively affects firm value by enhancing social legitimacy, reducing information asymmetry, and increasing investor trust. This study also contributes to the development of sustainability accounting literature and offers practical insights for corporate management, investors, and regulators to strengthen sustainable business practices within Indonesia’s mining industry.

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