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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Tantina Haryati
UPN Veteran Jawa Timur,Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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APAKAH PENGUNGKAPAN ESG DAN PELAPORAN KEBERLANJUTAN MENINGKATKAN KINERJA KEUANGAN? PERAN MODERASI UKURAN PERUSAHAAN Nurul Hidayah; Tantina Haryati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.398-416

Abstract

This research examines the impact of Environmental, Social, and Governance (ESG) disclosure and sustainability reporting on financial performance, and assesses if these links are moderated by company size. This research contributes to the sustainability literature by examining how company size moderates the relationship between ESG, sustainability reporting, and financial performance. The research sample includes energy sector listed on the IDX from 2022 to 2024, totaling 91 companies. The sample was selected using purposive sampling. From the sample selection process, 22 companies met the criteria, yielding 66 observations. Panel data regression was used for analysis. Results show that ESG disclosure by individual pillars does not significantly affect financial performance, while sustainability reporting has a significant negative impact. Company size does not moderate the link between ESG disclosure or sustainability reporting and financial performance, suggesting that financial outcomes from ESG practices are consistent across company sizes. These findings suggest that both large and small companies are equally motivated to disclose sustainability information.
DOES SIZE MATTER? THE MODERATING ROLE OF FIRM SIZE ON GREEN PRACTICE AND CORPORATE VALUATION Alma Athif Fabian; Tantina Haryati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.450-467

Abstract

This research aims to examine how green accounting, green intellectual capital, as well as green innovation influence corporate value, while incorporating firm size as a moderating factor in non-cyclical consumer companies registered on the Indonesia Stock Exchange during 2021–2024. This research is motivated by the escalating concern of sustainability and the evolving viewpoint of investors in assessing companies, where not only financial metrics are considered by the investors, but also the environmental practices used by the company. Nevertheless, prior research has produced contradictory findings concerning the influence of sustainability-related practices on corporate value. This research applies a quantitative method utilizing panel data regression analysis. The findings reveal that green accounting does not significantly affects firm value, because most companies exhibit similar environmental performance, while investors remain more focused on financial information than environmental disclosures. Green intellectual capital negatively influences firm value, whereas green innovation contributes positively affects firm value. Furthermore, firm size is not capable of moderating the effects of green accounting, green intellectual capital, and green innovation on firm value. The results imply that companies should effectively implement and communicate sustainability initiatives to investors
Co-Authors Alma Athif Fabian Nurul Hidayah