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Syahputri, Anggraini
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ESG DISCLOSURE, KEPUTUSAN INVESTASI, DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI CASH HOLDING Sumarno, Tino; Malini, Helma; Syahputri, Anggraini; Mustaruddin, Mustaruddin; Azazi, Anwar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19449

Abstract

This study examines the effect of ESG disclosure, investment decisions, and financing decisions on firm value, with cash holdings acting as a moderating variable in the food and beverage subsector listed on the Indonesia Stock Exchange. Grounded in signaling and agency theory, the research aims to provide empirical evidence on how strategic financial and sustainability-related decisions influence market valuation. The study employs a quantitative approach using panel data regression based on 132 firm-year observations from 33 companies during the 2021–2024 period. Model estimation was conducted using the Fixed Effect Model following specification tests, while moderating effects were analyzed through interaction terms. The findings indicate that ESG disclosure and investment decisions proxied by capital expenditure have a positive and significant impact on firm value, whereas financing decisions measured by long-term debt do not exhibit a significant effect. Furthermore, cash holdings do not moderate the relationship between ESG disclosure and investment decisions with firm value; however, they significantly weaken the effect of financing decisions on firm value, suggesting the presence of financial inefficiency when liquidity is excessive. These results highlight the importance of sustainability transparency and capital allocation strategies in enhancing firm valuation while emphasizing the contextual role of liquidity management in corporate financing outcomes.
Co-Authors Ady Inrawan Ahmad Shalahuddin, Ahmad Alif, Gattuso Putra Anura, Dhea Anwar Azazi Darmawan, Afdal Rafif Daud, Ilzar Debi Eka Putri Dephary, Riatma Dita Perdana Sembiring Dio, Louisio Endah Mayasari Erna Listiana Fahruna, Yulyanti Frans Sudirjo Giriati Giriati, Giriati Harry Setiawan Helma Malini Helma Malini, Helma Heriyadi, Heriyadi Irdhayanti, Efa Isfahan, Saif Raafi'in Kesuma, Indrawati Mara Khairunnisa Khairunnisa Lieyadi, Gilbert Maharani, Farah Puan Maharani, Puspita Masyitah, Emi Muhammad Afif Musa Fernando Silaen Mustaruddin Mustika, Uray Ndaru Nelly Ervina Nur, Nur Patricia, Vanessa Prayogo, Imam Putri, Yuliani Alfiani Villye Adriani Salomo, Oloan Sapitri, Elsi Nanda Sebastian, Vannes Sumarno, Tino Utami, Eva Yuniarti Vemas, Vinsensius Wati, Yenny Wendy Wendy Wisang Candra Bintari Yankhi, Yankhi Yusrizal Yusrizal