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All Journal EKONOMIS : Journal of Economics and Business MANAJEMEN DEWANTARA Ilomata International Journal of Social Science Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference
Rini Frima
Politeknik Negeri Padang
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Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan dengan Top Management Team Diversity sebagai Variabel Moderasi Vina Dwi Yanti; Randy Heriyanto; Rini Frima
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2982

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of Top Management Team diversity (age, gender, and education). The research sample consists of 36 companies listed in the IDX ESG Leaders index during the 2020–2024 period, with a total of 180 observations. The data were analyzed using panel data regression with the Fixed Effect Model. The results show that ESG disclosure has no significant effect on firm value. Furthermore, age, gender, and educational diversity in the Top Management Team do not strengthen the relationship between ESG disclosure and firm value. However, educational diversity in the TMT has a significant positive direct effect on firm value. These findings indicate that in the Indonesian capital market, even among companies with the best ESG reputation, ESG disclosure and TMT diversity have not yet become the main determinants of firm value. The results provide implications for companies, investors, and regulators to improve the quality of ESG disclosure and sustainability literacy.
Co-Authors Afifa Aliyya Eka Rosalina Fitra Oliyan Lara Monika Maya Anisa Risda Puti Zeina Hanifah Hasan Randy Heriyanto Reni Endang Sulastri Rijalul Fikri Suci Indah Sari Syafira Ramadhea Jr Ulfah Arima Rm Vina Dwi Yanti Wiwik Andriani Yolla Maysanti Zolanda Pertama Agustin