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Jeffry L. A. Tampenawas

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Open access Sep 2026

The Effect of ESG Disclosure, Earnings Per Share, and Debt-to-Equity Ratio on Price-to-Book Value: Evidence from the Indonesian Coal Mining Industry

This study examines the effect of Environmental, Social, and Governance (ESG) Disclosure, Earnings Per Share (EPS), and Debt to Equity Ratio (DER) on Price-to-Book Value (PBV), with Return on Assets (ROA) and the USD/IDR exchange rate as control variables, among ten pure coal mining companies listed on the Indonesia St...

Bhayu A. Paputungan, Hizkia H. D. Tasik, Jeffry L. A. Tampenawas · 0 citations

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