Pengaruh Pengungkapan Environmental, Social, Dan Governance (ESG) Terhadap Nilai Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024

This study aims to determine the effect of Environmental, Social, and Governance Disclosure (ESG). Independent variables Environmental, Social, and Governance. The dependent variable in this study is firm value. The population in this study were all infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The research period was carried out for 5 years. The sampling technique used was purposive sampling technique with a sample of 13 companies obtaining a sample of 65 based on certain criteria. The research analysis method used multiple linear regression with the help of SPSS 25. The results showed that all independent variables had no effect on firm value, but simultaneously the independent variables together had a significant positive effect on firm value, but simultaneously the independent variables together had a significant positive effect on the company's value, this shows that the company's value is more influenced by the combination of variables collectively than each variable individually