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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Jurnal Ilmiah Edunomika (JIE) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Eduvest - Journal of Universal Studies Jurnal Keuangan dan Bisnis
Ika Sasti Ferina, Ika Sasti
Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Neuroscience Social Sciences Other

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PENGARUH ENVIRONMENT SOCIAL GOVERNANCE, KUALITAS AUDIT, RISIKO BISNIS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN INDEKS ESG LEADERS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Dwipa, Putri Balqis Sarah; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14249

Abstract

The study aims to examine and analyze the effect of environmental social governance (ESG), audit quality, and business risk on firm value, with earnings management as a moderating variable. The population of this research is companies listed on the Indonesia Stock Exchange and indexed ESG Leaders for the period 2018–2022. Based on the sampling method with purposive samplings in the study period of five years, 20 companies or 100 observation data were obtained. Data collection uses documentation techniques collected from sustainability reports and annual reports. The analysis technique is moderated regression analysis (MRA). The results of this study indicate that ESG disclosure and audit quality have a positive and significant impact on firm value, but business risk has no significant effect on firm value. Earnings management is able to moderate the ESG and audit quality of firm value, but earnings management has not been proven to moderate business risk; rather, it was an independent predictor of moderation that influenced firm value.
Co-Authors Abdul Rohman ASPAHANI ., ASPAHANI Atikah Mustika Budiman, Anton Indra Budiman, Anton Indra Burhannudin Burhannudin Burhanuddin . Burhanuddin Burhanuddin Dwipa, Putri Balqis Sarah Ermadiani, Ermadiani FIKA ARISTA Hendra Susanto Herman Lubis Ike Bayusari Ike Bayusari Kartasari, Shelly Febriana Marliana . Marliana Marliana, Marliana Marshanda Putri, Anggia Meirawati, Eka Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Nur Afnijaya Trisnawati Nur Afnijaya Trisnawati Paramitha Sari Dwi Saputri Prasetyawati, Tyas Relasari, Relasari Robbani, Auliya Akbar Tjandrakirana, Rina Ubaidillah Ubaidillah ., Ubaidillah Warsini Warsini WENI NURFITASARI Yusnaini