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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompartemen : Jurnal Ilmiah Akuntansi Performance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Abdi Psikonomi AKUNSIKA: Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Economic and Social Empowerment IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Pelayanan Masyarakat E-Jurnal Akuntansi Journal of Society, Community and Business Development
Pramurindra, Rezky
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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The Effect of ESG Disclosure on Company Value with Good Corporate Governance Practices as a Moderating Variable Rismah Qurniasih; Pramurindra, Rezky; Fakhruddin, Iwan; Inayanti, Nur Isna
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

IIn facing global challenges in the business world, Indonesia has made Environmental Social and Governance (ESG) a trend developed to strengthen business strategy. The presence of good corporate governance (GCG) to control management abuse so that the company's value can be increased. This study aims to determine the effect of ESG disclosure on company value with the role of GCG as a moderator. The population of this study were companies indexed by IDX ESG Leader for the period 2020-2023 on the Indonesia Stock Exchange. The use of purposive sampling resulted in 64 companies as research samples. Data analysis was carried out using panel data regression techniques with E-Views 12 software showing that: ESG has a negative effect on company value; institutional ownership and audit committees cannot moderate the effect of ESG on company value. Independent commissioners strengthen the influence of ESG on company value. 
Co-Authors Aji , Mukhlis Prasetyo Ani Kusbandiyah Aziz, Muhammad Minanul Aziz, Nur Jannah Abdi Bima Cinintya Pratama Deny Hidayat Dwi Winarni Dzikria Afifah Primala Edi Joko Setyadi Edi Joko Setyadi Eli Susanti Eliada Herwiyanti Fikri Arrafi, Muhammad Fitrianna, Elvi Nur Fitriati, Azmi Gintha Rahmadani, Enzelin Hadi Pramono Hapsari, Ira Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Inayanti, Nur Isna Irham Muhammad Azama Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Laila Oshiana Fitria Azizah Lestari, Rahma Dwi Mudjiyanti, Rina Mumtaz, Nabila Naelati Tubastuvi Nur Isna Hinayati Nuryana Fatchan, Ilham Prasetyo Budi Wicaksana Putri, Pretisila Kartika Rahmawati, Ika Yustina Randikaparsa, Irawan Rimdang Kusuma, Hasna Rina Mudjiyanti Rismah Qurniasih Rismah Qurniasih Rosalina, Selli Salsabila, Prina Naura Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Ummu Azhar Fadillah Wita Ramadhanti Wulan Setiyowati Yudhistira Pradhipta Aryoko