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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Keuangan dan Bisnis
Mokoginta, Dirgantara Dahana
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Economics, Econometrics & Finance Social Sciences

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Analisis Environment, Social, Governance dan Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Pemoderasi Kekuatan CEO Handoko, Jesica; Pradinata, Ingrid Agustina; Mokoginta, Dirgantara Dahana
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6243

Abstract

The long-term sustainability of a company really depends on how the company maintains its company value. Companies can increase their value by taking care environmental, social and governance (ESG. An ownership structure that includes managerial ownership and institutional ownership can grow company value. This research is quantitative research which aims to evaluate the components that influence company value. The object of this research is non-financial sector companies listed on the Indonesia Stock Exchange in 2020-2022 and publishing ESG score data. The sample in this study consisted of 170 samples selected using purposive sampling technique. The data sources used are annual reports along with company financial reports. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that institutional ownership has a positive impact on company value, while environmental, social, governance and managerial ownership have no impact on company value. The results moderated by CEO power show that the environment, social, governance and ownership structure in terms of institutional ownership and managerial ownership do not have an impact on firm value, indicating that CEO power is not able to strengthen the relationship between environment, social, governance and ownership structure, both institutional ownership and managerial ownership. on company value.
ANALISIS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), CORPORATE CASH HOLDINGS, DAN NILAI PERUSAHAAN Carmenita, Bernadette; Handoko, Jesica; Mokoginta, Dirgantara Dahana
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.524

Abstract

Implementing environmental, social, and governance (ESG) activities is considered a consideration for current investments because ESG proves a company's responsibility to investors and the social environment. The application of ESG is thought to produce useful scores for investors and influence company value either directly or mediated by Corporate Cash Holdings (CCH). In contrast, with ESG, CCH can be controlled and create company legitimacy. This research is a quantitative study that examines the influence of ESG and CCH on company value as well as the influence of ESG on company value, with CCH as a mediator. The research objects used are non-financial sector companies listed on the IDX and divided into manufacturing and non-manufacturing sectors in the 2020-2022 period—the analysis technique uses multiple linear regression analysis methods and the Sobel test. The research results show that ESG has a significant influence on company value. Regarding the CCH variable, the results show a negative but significant effect on company value, while ESG has a positive and significant impact on company value through CCH as mediation.
INFLUENCE OF FINANCIAL REPORT QUALITY, AUDIT QUALITY, AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE ON INVESTMENT EFFICIENCY Chandra, Jesica Amalia; Handoko, Jesica; Mokoginta, Dirgantara Dahana
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 1 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i1.46990

Abstract

Research was conducted to identify and analyze the impact of financial report quality, audit quality, and Environmental, Social, and Governance (ESG) on investment efficiency with company size, leverage, and industry type as control variables. The data in this research are quantitative data obtained secondarily from the annual reports of non-financial companies listed on the IDX for the 2020-2022 period and ESG scores published by Bloomberg Terminal. The data were analyzed with multiple linear regression models and processed using SPSS software version 23. The findings of this research are that financial report quality and audit quality have a significant and positive impact on investment efficiency, while ESG has no impact on investment efficiency. These findings are expected to provide additional knowledge and empirical evidence related to factors that have an impact on investment efficiency and provide knowledge for companies and investors in order to make the right decisions regarding efficient investment. This research has limitations, namely using ESG scores from Bloomberg where the data obtained is the final result so that the value of its various aspects, namely environmental, social, and governance, is unknown. This means that it is not known specifically what aspects of the company are good. This research does not classify investment efficiency into overinvestment, underinvestment, and efficient conditions.
Co-Authors Carmenita, Bernadette Chandra, Jesica Amalia Jesica Handoko Pradinata, Ingrid Agustina