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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Pengabdian (JDP) IJBE (Integrated Journal of Business and Economics) ACCRUALS (Accounting Research Journal of Sutaatmadja) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Ekonomi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Akurasi Jurnal Akuntansi
Sinta Setiana
Universitas Kristen Maranatha
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Journal : Dinasti International Journal of Economics, Finance

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The The Role of Financial Flexibility: ESG Performance, ROA and Firm Value Akbar, Imam; Setiana, Sinta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2924

Abstract

The purpose of this study was to determine and analyze the effect of ESG performance (ESG), ROA, and whether financial flexibility as a moderating or mediating variable on Firm Value. The population in this study are energy and mineral companies listed on the IDX for the period 2018-2022. Purposive sampling method was used to determine the number of samples that met the criteria and resulted in 12 companies as samples in the study. The research data uses secondary data obtained from the company's annual financial report, sustainability report and Thomson Reuter (Refinitiv) report. This study uses several tests, namely classical assumption testing, panel data regression, sobel test and Moderated Regression Analysis (MRA) using Eviews 13 statistical tools. ESG, ROA and Financial Flexibility simultaneously affect firm value with Leverage as control variables. Financial flexibility and ROA do not mediate ESG on Firm Value. Financial flexibility moderates ESG on firm value, but ROA does not moderate on firm value. It is proven that financial flexibility is a moderating variable for the influence of ESG on firm value where the role of the moderating variable of financial flexibility strengthens the influence of ESG on firm value. There are two main findings in the study, namely the role of financial flexibility can strengthen the influence of ESG performance on firm value and the joint role of ESG, ROA and financial flexibility with leverage as a control variable can increase firm value.
Co-Authors -, Hanny Aura Regia Crystalin aurellia, tan lilyani Barnabas Tridig Silaban Bram Hadianto Carolina Chandra Wijaya Crystalin, Aura Regia Debbianita, Debiannita Dewi , Nunik Lestari Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Enny Prayogo Erna Erna, Erna Ester Natalia Eunike, Eiren Febianti, Febi Glorya Sophieana Hanny Hanny Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Imam Akbar, Imam Imelda Lisa Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni, . Kambono, Herman Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lisa, Imelda Maria Natalia Maria Natalia Maria Natalia, Maria Meliana Halim Meliana Halim Meyliana Meyliana Meyliana Monalisa, Yani Najmi Mutia Juhaeni Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunnik Lestari Dewi Oktavianti Oktavianti Pranata, Ilham Puput - Cintia Puput Cintia Puput Cintia, Puput Ranesa Thedya Rapina Richard Anthony Rini Handayani Rini Handayani Rini Handayani Rusyana, Finna Santy Setiawan Se Tin Sherin Ivana Dewi Sherlywati Sherlywati Silaban, Barnabas Tridig Silvia Steven Asher Surifran, Vicky Putra Tan , Kwang En Tan Kwang Tan Kwang En Tanujaya, Tyara Angel Clarissa Verani Carolina Vinny Stephanie Hidayat Wijaya, Anggela - Wijaya, I Nyoman Agus Yani Monalisa Yenni Carolina Yunita - Christy Yunita Chirsty Yunita Christy Yunita Christy Yunita Christy