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Abstract
This study aims to examine the impact of ESG Disclosure (X1), Green Process Innovation (GPI) (X2), and Company Size (X3) on Company Value (Y) in the energy sector on the Indonesia Stock Exchange for the period 2021-2024. The method used in this study is quantitative by utilizing secondary data from 144 samples analyzed through purposive sampling. For data analysis, panel data regression with a Random Effects Model (REM) was used. The research findings indicate that all proposed hypotheses are rejected. Through the t-test (partial), the variables ESG Disclosure, Green Process Innovation, and Company Size do not show a significant impact on their respective Company Values. The results of the F-test (simultaneous) also support that the three independent variables do not have a significant effect when tested simultaneously on Company Value.