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All Journal GoodWill Journal of Economics, Management, and Accounting
Abdul Manaf Dientry
Universitas Islam Darul Ulum Lamongan
Economics, Econometrics & Finance

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The Effect of Green Accounting Implementation, ESG Disclosure, and Profitability on Firm Value with Firm Size as a Moderating Variable in Energy Sector Companies Listed on the IDX (2021–2025 Period) Fita Velina Sari; Sutri Handayani; Abdul Manaf Dientry
GoodWill Vol. 6 No. 2 (2026): October 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v62.662

Abstract

This study addresses the growing importance of environmental, social, and governance (ESG) practices and green accounting in enhancing firm value, particularly regarding the role of firm size in influencing these relationships. It examines the effects of green accounting, ESG disclosure, and profitability on firm value, both partially and simultaneously, as well as the moderating role of firm size. This study employed a quantitative approach using secondary data obtained from companies' annual reports and sustainability reports published on their official websites and the Indonesia Stock Exchange website. A total of 75 observations were selected using a purposive sampling technique. The data were analyzed using panel data regression, classical assumption testing, panel regression model selection, hypothesis testing, and Moderated Regression Analysis (MRA) with EViews 12. The results indicated that green accounting, ESG disclosure, and profitability individually and simultaneously had significant effects on firm value. Furthermore, firm size significantly moderated the relationship between profitability and firm value but did not moderate the relationships between green accounting and firm value or between ESG disclosure and firm value. These findings highlight the importance of integrating environmental practices, ESG transparency, and financial performance in corporate value creation. The study also provides insights into the role of firm size as a contextual factor in determining the effectiveness of corporate sustainability practices and financial performance in enhancing firm value.
Co-Authors Fita Velina Sari Sutri Handayani