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All Journal Jurnal Akuntansi Aktual SAR (Soedirman Accounting Review): Journal of Accounting and Business The Accounting Journal of Binaniaga EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Journal of Social And Economics Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi
Adi Wiratno
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : RESLAJ: Religion Education Social Laa Roiba Journal

 1 
Pengaruh Environmental, Social, and Governance Disclosure (ESGD) pada Nilai Perusahaan: Peran Ukuran Perusahaan sebagai Variabel Moderasi Sri Eka Noviyanti; Adi Wiratno
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.7502

Abstract

 This study aimed to analyze the effect of Environmental, Social, and Governance Disclosure (ESGD) on firm value by considering firm size as a moderating variable. The research method used was quantitative. The type of data in this study was secondary data, namely annual reports and sustainability reports of mining companies for the 2021–2023 period. The sampling technique was carried out through a purposive sampling method, resulting in a total of 81 company data were obtained for the sample. The data were analyzed using SPSS 26. The results of the study showed that ESGD had a negative effect on firm value due to high costs that reduced profitability, leading investors who prioritized short-term profits to consider it a negative signal and lose trust. In addition, the results also showed that firm size strengthened the relationship between ESGD and firm value because large companies have adequate financial resources, are able to handle the complexity of ESG implementation, and had high visibility to attract stakeholder support.
Co-Authors Abdul Azis Abdul Aziz Ade Banani Adhelia Desi Prawestri Aisyah Putri Rizkia Amilin Amilin Andita Tyas Ayu Hasuti Arles Parulian Ompusunggu Carmidah . desy wulandari Dwi Prisma Aristianingrum Elvira Luthan Fakhrur Rozi Araniri Fatimah Az Zahrah Fatkhudin Muaziz Gading Satrio Pinandito Indar Khaerunnisa Ira Rachmawati Khoiriah Khoiriah Lorenzia Ida Ayu Irma Hartiwi Muchlisin Muchlisin Muhamamad Abdul Fatah Novika Dimyati Oki Titis Prastiwi Putri Zaenab Syafitri Siregar Retno Astuti Dewi Richard Alamsyah Ridwan Putra Mugiadi Sevita Sari Dewi Sri Eka Noviyanti Suci Indah Pratiwi Tariyah Tariyah Tarjunajah Tarjunajah Triani Arofah Veri Apriliyanto Verrawati Wita Ramadhanti