Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Utami, Dinda Yunita
Unknown Affiliation
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Profitabilitas: Environmental, Social, dan Governance Disclosure terhadap Nilai Perusahaan Utami, Dinda Yunita; Machmuddah, Zaky
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4246

Abstract

This study aims to examine the moderating role of profitability in the influence of environmental, social, and governance (ESG) disclosures on firm value. The study sample consists of 66 Indonesian companies listed on the Indonesia Stock Exchange (IDX) with ESG data available in the Bloomberg database, with a total of 264 company-year observations selected using a purposive sampling method. ESG and profitability measurements were conducted in the current year (2020–2023), while firm value was evaluated in the following year (2021–2024). Multiple linear regression and Moderated Regression Analysis (MRA) were used as analytical tools. This study found mixed results: environmental disclosure had no significant effect, social disclosure had a significant positive effect, and governance disclosure had a significant negative effect on firm value. Furthermore, profitability did not moderate the effect of environmental disclosure, but weakened the effect of social disclosure and strengthened the effect of governance disclosure on firm value.
Co-Authors Machmuddah, Zaky