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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Applied Management and Business
I Made Wianto Putra
Warmadewa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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ESG Performance and Firm Value of Mining Companies: The Moderating Role of Auditor Reputation Ketut Ayu Try Oktavia; Anak Agung Bagus Amlayasa; I Made Wianto Putra; I Wayan Kartana; I Putu Yudha Asteria Putri
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1946

Abstract

Purpose – This study examines the effect of Environmental, Social, and Governance (ESG) performance on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024, and tests whether auditor reputation moderates this relationship. Methodology/approach – Using a quantitative causal design, 39 mining and energy firms over two years (78 firm-year observations) were analysed via purposive sampling. Firm value is proxied by Tobin’s Q and ESG by the IDX/Katadata ESG score, with auditor reputation as a Big Four dummy. Panel data regression (Fixed Effect Model with White robust standard errors) was estimated in EViews. Findings – It ESG performance has no significant effect on firm value; auditor reputation has no significant effect; and auditor reputation does not moderate the ESG–firm-value relationship. Among controls, firm size is negative and significant, while ROA and leverage are insignificant. Novelty/value – The study offers emerging-market evidence from Indonesia’s extractive sector and shows that conventional financial-statement audit reputation does not substitute for dedicated ESG assurance, underscoring the need for independent sustainability assurance.
Co-Authors Anak Agung Bagus Amlayasa I Putu Yudha Asteria Putri Kartana, I Wayan Ketut Ayu Try Oktavia