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All Journal Sosiohumaniora Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Journal of Management and Business Review Economic Education Analysis Journal Jurnal Manajemen Pelayanan Publik Jurnal Manajemen Indonesia Yupa: Historical Studies Journal Sumatra Journal of Disaster, Geography and Geography Education Jurnal Moral Kemasyarakatan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Lingua Idea EKONOMIS : Journal of Economics and Business TIJAB (The International Journal of Applied Business) JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Pendidikan Akuntansi dan Keuangan Soedirman Economics Education Journal International Journal of Economics Development Research (IJEDR) Jurnal Riset Bisnis dan Manajemen Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi The Kalimantan Social Studies Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Educational Management and Innovation (IJEMI) Jendela Pendidikan Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Bisnis Net : Jurnal Ekonomi dan Bisnis These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan FOCUS: Journal of Social Studies Jurnal Riset Ilmu Ekonomi Journal Evaluation in Education (JEE) Share: Jurnal Ekonomi dan Keuangan Islam Educenter: Jurnal Ilmiah Pendidikan Journal Of World Science JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Journal of Office Administration : Education and Practice Jurnal Ad'ministrare ASEAN Marketing Journal Jurnal Basicedu Media Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi IIJSE Jurnal Penelitian Pendidikan Indonesia EDUCENTER JURNAL PENDIDIKAN JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH Jurnal Pendidikan Progresif TRJ (Tourism Research Journal)
Disman, Disman
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia Yuliyanti, Leni; Solikin, Ikin; Disman, Disman; Mulyana, Dendi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.39175

Abstract

This study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysis (MRA) to examine the relationships. The findings reveal a significant impact of ESG factors on firm value, highlighting their relevance in the contemporary business landscape. Moreover, this study identifies a crucial yet underexplored aspect: the moderating role of firm size in the relationship between ESG factors and firm value, particularly within the Asian context. The results suggest that while ESG factors are universally influential, their effects may vary depending on firm size. These findings contribute to a deeper understanding of corporate sustainability practices and align with key theoretical perspectives, including signaling theory, stakeholder theory, and legitimacy theory. The study underscores the importance of transparent communication and ESG disclosure in enhancing firm value.
Co-Authors Abdul Hamid Abdul Hamid Ade Sobandi, Ade Adman, Adman Adriani, Deni Afifah, Silvi Nur Agung Pribadi, Farkhan Agus Rahayu Agustira, Deden Ahmad Fuad Ahman , Eeng Aldila Krisnaresanti, Aldila Alghifari, Erik Baihaqqy, Mochammad Rizaldy Insan Bansah, Pearl Fafa Chairul Furqon, Chairul Chatarina Umbul Wahyuni Dabi, Rowland Dabi, Rowland Seyram Koku Dadang Sundawa, Dadang Dahlan, Dadang - Dematria Pringgabayu Dewi Mayangsari Dhana, Irgi Resa Widia Dini Turipanam Alamanda Dwi Budi Santoso Edi Suryadi, Edi Edutivia Mardetini, Edutivia Eeng Ahman, Eeng Eeng Ahman, Eeng Ahman Effendy, Femmy Ekarini, Mira Indriyulia Elly Malihah Enok Maryani Erlina Wiyanarti Ersis Warmansyah Abbas Euis Bandawaty Fauzi, Ghani Muhammad Fazar, Fazar Nuriansyah Firdausi Sulaksana, Ratu Dintha Insyani Zukhruf Grisna Anggadwita Halimatusyadiah, Hema Hari Mulyadi, Hari Harun, Muhammad Fiqri Hendayani, Santi Hennika, Sandra Aulia Heny Hendrayati Hilmiatussad, Kinanti Geminastiti Idrus Affandi Ikaputera Waspada, Ikaputera Ikhsan, Sugiyanto Imania, Inten Noor Imas Purnamasari Imbragia, Sindi Tasya Islamiyah, Zakiyah Tsauroh Ismeirita, Ismeirita Jahidah, Nurul Siti Kokom Komalasari Krishna Yuliawati, Ayu Kristanto, Kiki Kusumah, AHG L. Lisnawati Lazuardi Imani Hakam Leni Yuliyanti, Leni Lestary, Lena Lili Adi Wibowo Lisnawati Lisnawati Luckyardi, Senny M. Arief Ramdhany Marry, Marry Maya Sari Mayasari Mayasari, Mayasari Mirza Desfandi Muchtar, Muhammad Mulyana, Dendi Mustajab, Wahyu Mutiani Mutiani Nana Supriatna Nanang Fattah Novianti, Silvia Nugraha Nugraha Nur, Lutfi Pandikar, Andri Soemitra Ernandia Pandikar, Ernandia Panggabean, Romli Jumpai Pinayani, Ani Poy Saefullah Zevender Pratiwi, Rani Tania Puspo Dewi Dirgantari Ratih Hurriyati Rd. Dian Herdiana Utama, Rd. Dian Herdiana Rennyta Yusiana Rian Andriani, Rian Rina Suprina Rofi Rofaida Rosita, Ai SA, Erik Salim, Amalia Nabila Samsi Samsi Sari, Mia Zultrianti Satria, Rita Siti Nurbayani Siwi, Andinna Mega Sobandi, Sobandi Solihat, Ai Nur Solihat, Asri solikin, ikin Sundusiah, Sundusiah Sutarto Hadi Suwatno Suwatno Syamsul Hadi Senen, Syamsul Hadi Tjutju Yuniarsih, Tjutju Ujang Suherman, Ujang Suherman Vanessa Gaffar Waruwu, Fotuho Wirachman, Rony Yakin, Cecep Nurul Yasir Maulana Yeliawati, Ayu Krishna Yogaswara, Andrey Satwika Yuliani, Shahibah Zaelani Adnan, Ahmad