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All Journal Jurnal Akademi Akuntansi (JAA)
Esa Nur Oktafianis
Faculty of Economics and Business, University of Muhammadiyah Tangerang, Tangerang, Indonesia
Economics, Econometrics & Finance

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Influence of green accounting, sustainability reporting, and ESG on firm value with stakeholder pressure moderation Esa Nur Oktafianis; Imam Hidayat
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44607

Abstract

Purpose: This research looks into how ESG, eco-friendly accounting, and sustainability reports influence the worth of businesses, while considering stakeholder pressure as a factor that can change this effect. Methodology/Approach: A quantitative method is used to analyze 28 energy companies selected purposefully and listed on the IDX from 2022 to 2024. Panel data regression is applied. Findings: The study reveals that eco-friendly accounting positively impacts business value, whereas sustainability reports negatively affect it. In addition, The effect of environmental, social, and governance (ESG) factors on a company's value is limited. It also observes that although pressure from stakeholders might diminish the effect of sustainability reporting on a company's worth, it does not reduce the impact of eco-friendly accounting. Lastly, stakeholder pressure does not diminish the influence of ESG on business value either. Practical and Theoritical contribution/Originality: This study extends sustainability and stakeholder theory by introducing Stakeholder Pressure as a moderator and provides insights for optimizing sustainability practices in enhancing firm value. Research Limitation: In order to provide more thorough and broadly applicable findings, future studies are anticipated to include additional factors, longer observation times, and other sectors.
Co-Authors Imam Hidayat