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All Journal Jurnal Akuntansi dan Keuangan Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ekobis : Ekonomi Bisnis & Manajemen Yumary: Jurnal Pengabdian kepada Masyarakat SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Abdi Masyarakat Saburai (JAMS) Jurnal Manajemen Mandiri Saburai (JMMS) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Indonesian Community Journal Jurnal Abdimas Dosma Studi Akuntansi, Keuangan, dan Manajemen JURNAL ILMU MANAJEMEN SABURAI (JIMS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Jurnal Pengabdian UMKM Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Journal of Creative Power and Ambition (JCPA) Jurnal Abdimas Dosma
Maristiana Ayu
Universitas Sang Bumi Ruwa Jurai
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Moderating Role of Firm Values in ESG Disclosure: An Integrated Signaling and Legitimacy Theory MARISTIANA AYU
International Journal of Economics, Business, and Entrepreneurship Vol 9 No 1 (2026): IJEBE January - June 2026
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v9i1.398

Abstract

Environmental, Social, and Governance (ESG) disclosure is crucial for enhancing investor confidence through sustainable business practices. However, not all high-value performance firms in Indonesia apply or complete ESG disclosure. This study analyzes the moderating role of Firm Value in the effect of ESG disclosure on Stock Liquidity. It also examines the direct effect of Firm Value on Stock Liquidity. The study uses data from LQ 45 companies on the Indonesia Stock Exchange (2020-2024) and a moderated regression model. The results show that Firm Value strengthens the positive effect of ESG disclosure on Stock Liquidity. ESG disclosure and Firm Value also directly affect Stock Liquidity. This finding implies that high-value companies receive a more favorable market response to ESG disclosure. Strong Firm Values can increase investor attractiveness and company Stock Liquidity by extending Signaling theory integrated with Legitimacy theory.
Co-Authors Ade Sandra Dewi Ade Sandra Dewi Ani Pujiati Ani Pujiati Astri Ratna Sari Cahyo, Alfridho Dwi Dea Putri Utami Dery Dery Deviana Sari Dewi, Ade Sandra Epi Parela Fahrizi Fahrizi Fitria Saftarina Haninun Hujaimatul Fauziah Husna Purnama Komang Tri Windari Kuswarak, Kuswarak MS Mahrinasari Muhammad Ikbal Muhammad Iqbal Muhammad Syahril Munjahiroh Munjahiroh Nanang Ermanto Nelson Nelson Nelson, Nelson Niar Azriya Novalia Novalia Novita Alifah Nuzleha, Nuzleha Praja Fikto Ali KM Prasetya, Q Pujiati, Ani Putri Az-zahra Rachmadani, Shinta Rici Oviana Ridho Try Syahpitra Rio Pambudi Safitri, Meilinda Salsa Permata Reza Saputro, Muhammad Adji Sari , Deviana Satria Bangsawan Septia Uswatun Hasanah Susilawati Susilawati Syahpitra, Ridho Try Ulfi Kurotul Aini Windari, Komang Tri Yati, Indra Yudastio Yuliana Yamin