Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Rintan Nuzul Ainy
Faculty of Economics and Business, Universitas Ahmad Dahlan, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
When Governance Meets Technology: Can Financial Performance and ESG Create Firm Value? Siti Nurhaliza; Rintan Nuzul Ainy
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p10

Abstract

Financial performance and environmental, social, and governance (ESG) are considered in firm valuation, while the effectiveness of both may depend on information technology governance. This study examines the effects of financial performance and ESG on firm value and the moderating role of IT governance. Secondary data were obtained from annual reports and Refinitiv Eikon for mining companies listed on the Indonesia Stock Exchange during 2015–2024. A purposive sampling procedure yielded 86 observations, which were analyzed using Partial Least Squares Structural Equation Modeling. The results show that financial performance positively affects firm value, whereas ESG has a negative effect. IT governance weakens the effect of financial performance but strengthens the effect of ESG on firm value. Accordingly, investors still prioritize financial performance, while IT governance is more effective in enhancing the credibility of sustainability reporting.
Co-Authors Siti Nurhaliza