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All Journal Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Atma Jaya Accounting Reseach (AJAR) JAF- Journal of Accounting and Finance Jurnal Akuntansi Barelang Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Contemporary Journal on Business and Accounting International Journal of Community Service (IJCS) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Tangke, Paulus
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Environmental, Social, Governance (ESG) Disclosure and Firm Value: Role of Firm Size Holly, Anthony; Tangke, Paulus; Kampo, Kunradus; Wijaya, Ricky Alexander
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/s8bfrc02

Abstract

The purpose of this study is to investigate the effect of environmental, social, and governance (ESG) disclosure on firm value with firm size as a moderating variable. The theory used is signalling theory and stakeholder theory.This study uses a causal quantitative method with a sample of oil, gas and coal subsector companies listed on the Indonesia Stock Exchange (IDX) between 2021-2023. The sample selection was based on a purposive method, resulting in 61 company samples. The type of data used in this study is quantitative data and analyzed using moderation regression analysis to analyze the dependent variable, firm value, and the independent variable, environmental, social, and governance (ESG) disclosure, as well as the moderating variable, company size. The results of this study indicate that environmental, social, and governance (ESG) disclosure has a positive and significant effect on firm value. Meanwhile, company size is proven to weaken the relationship between environmental, social, and governance (ESG) disclosure on firm value.
PENGARUH KEPEMILIKAN MANAJERIALTERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORTING SEBAGAI PEMEDIASI Winardi, Sherina; Daromes, Fransiskus E.; Tangke, Paulus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.6679

Abstract

This research aims to investigate the influence of managerial ownership on firm value, tested both directly and through the mediation of sustainability reporting. The theoretical basis used in building the research model is the stakeholder theory and agency theory. The population used consists of manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) for the research period of 2019-2021. The sample size is 15 companies each year selected using purposive sampling method and utilizing secondary data, namely annual reports and sustainability reports. The analysis method used is path analysis, and the mediation hypothesis testing is conducted using the Sobel test. The analysis results show that managerial ownership has a positive and significant effect on sustainability reporting. Managerial ownership and sustainability reporting have a positive and significant impact on firm value. This study also demonstrates how management ownership's impact on firm value is mediated by sustainability reporting.
Co-Authors Burhanuddin Burhanuddin Fransiskus Eduardus Daromes Fransiskus Randa Goman, Michael Gosal, Kirey Ho, Vina Holly, Anthony Jeri T. Siang Jeri Tangalayuk Siang Kampo, Kunradus Liangdri, Jeniva Zefanya Limang, Andrian Mardiana, Ana Nontji, Meifilia Robert Jao Samsinar Samsinar Suwandi Ng Tandiamal, Fritzline Geralda Tanri, Eveline Pricilia Tansil, Verica Frangsisca Tungadi2, Erica Wa Ode Rayyani Wijaya, Cinby Cantika Wijaya, Ricky Alexander Winardi, Sherina