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All Journal PRISMA Jurnal Riset Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Research in Community Services International Journal of Quantitative Research and Modeling Transekonomika : Akuntansi, Bisnis dan Keuangan Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Study & Accounting Research Rahmatan Lil’alamin Journal of Community Services (RLA) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat Jurnal Digitalisasi Akuntansi IIJSE Journal of International Accounting, Taxation and Information Systems
Maryani, Neni
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mathematics Physics Social Sciences Transportation Other

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The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023) Khotimah, Siti; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.126

Abstract

The increase in awareness of environmental, social, and governance (ESG) factors is prompting companies to incorporate ESG principles into their business practices, especially in the banking industry, which plays a crucial role in the financial system. This research seeks to explore how ESG disclosure affects a company's market worth, with financial performance acting as a key mediator. The inspiration for this study arises from contradictory results regarding the relationship between ESG and market value in the Indonesian banking sector. In this research, a quantitative method was employed to examine data from the annual and sustainability reports of banking institutions listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers carefully selected their sample using a specific technique and ended up with 44 data points to analyse after removing any outliers. They utilised the Global Reporting Initiative (GRI) guidelines to evaluate ESG disclosure, Tobin's Q to estimate market value, and Return on Assets (ROA) to measure financial performance. The study included the use of simple linear regression and the Sobel test for mediation analysis. The results of their study indicated that ESG disclosure has a significant, positive effect on both market value and financial performance. Moreover, financial performance was found to positively influence market value and act as a mediator in the link between ESG disclosure and market value. These findings suggest that effective ESG disclosure can boost investor confidence by improving financial performance, ultimately leading to a positive impact on the company's market value.
The Effect of Online Communication and Use of Information Systems on Audit Quality Rendi Kusuma Natita; Neni Maryani
International Journal of Quantitative Research and Modeling Vol. 4 No. 2 (2023): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i2.442

Abstract

During the Covid-19 pandemic it became a challenge for the Public Accounting Firm to carry out audit procedures. During the Covid-19 pandemic, physical meetings or communication between auditors or public accountants and a company's clients were limited, so these meetings, which were generally held face-to-face, became online meetings. The main obstacle for auditors or public accountants during the Covid-19 pandemic is that the audit procedures that must be carried out for the 2020 financial statements will be different from the previous year. In general, audit engagements or communication with clients to obtain audit evidence is carried out face-to-face, but to reduce the spread of the Covid-19 virus, such communication is carried out online. Of course, these communication issues must still be guided by Auditing Standard 260 regarding communication with those charged with governance. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems.
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance in the Consumer Cyclical Sector (Listed on the Indonesia Stock Exchange for Period 2020-2023) Puspitasari, Arum Diah; Maryani, Neni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5335

Abstract

This research primarily investigates how the disclosure of environmental, social, and governance (ESG) aspects influences the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. This research employs a quantitative approach, utilizing secondary data obtained from the official website of the IDX, specifically from the cyclical consumer sector. A purposive sampling method was used to select 16 cyclical consumer companies out of 164 listed on the IDX over four years, resulting in a dataset of 64 observations. Data analysis techniques, including classical assumption tests, multiple linear regression, t-tests, and F-tests, were performed using SPSS Version 29. The findings indicate that, partially, environmental disclosure significantly affects financial performance, whereas social and governance disclosures do not. Simultaneously, the combined disclosures of environmental, social, and governance aspects do not significantly influence financial performance.
Co-Authors Ali Rahman R.Z Anisa Yuniar L Ardhea Kirana Putri Riwanda AYU LESTARI Binekas, Bani Cindy Amelia, Cindy Dwi Jayanti Dwi Jayanti Dzaky CP, Vicky Dzaky, Vicky Eka Intan Kumala Putri Hartika, Wiwi Heni Nurani Hartikayanti Herdiman, Indri Juddy Prabowo Karnaen, Dilfah Fadiah Dzul Larasati, Anissa Yuniar Lestari, Dwi Indah Madany, Annisa Lantang Marlina Muhtarudin Muhtarudin Natita, Rendi Kusuma Nurismadanti, Ilfa Febrina Purwanto Puspitasari, Arum Diah Rahmah, Nunung Aini Rahman R.Z, Ali Rendi Kusuma Natita Rengganis, Pusparini Rina Rahayu, Rina Romli Romli Romli Romli, Romli Rudiana . Rudiana Rudiana, Rudiana Sastradipraja, Usman Siti Khotimah Tania Adialita Tuti Herawati Tuti Herawati Usman Sastradipraja Veronika Santi Paramita Yazid, Ahmad Haidar Yuniar L, Anisa