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All Journal Diponegoro Journal of Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Askiantari, Anisa Eka
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Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Askiantari, Anisa Eka; Purwanto, Agus
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and obtain empirical evidence on the influence of financial performance and corporate social responsibility disclosure on firm value in manufacturing companies listed on the Indonesia Stock Exchange with good corporate governance as moderating variable during the period 2019-2021. GCG is measured by the composition of management shares and the proportion of the board of independent commissioners.This study utilized secondary data with a population size of 193 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The sampling method used in this research is purposive sampling, where the sample consist of 61 manufacturing companies based on researcher-defined criteria. The analysis method employed in this research is moderated regression analysis (MRA).The result of this study indicate that financial profitability has positive effect on firm value, financial leverage has a negative effect on firm value, and CSR has a positive effect on firm value. However, good corporate governance represent by the composition of management shares does not moderate the relationships between financial leverage and firm value, and CSR and firm value. Independent commissioners moderate the relationships between financial profitability and firm value, and CSR and firm value
The Effect of ESG Performance on Audit Report Lag: The Moderating Role of Audit Firm Size Askiantari, Anisa Eka; Rohman, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6799

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on audit report lag (ARL) with audit firm size as a moderating variable. The study employs a quantitative approach using panel data from manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Data were analyzed using panel regression with the Random Effect Model (REM). The results indicate that the governance score has a significant negative effect on audit report lag, while the environment score and social score do not show significant effects. Furthermore, audit firm size only moderates the relationship between social score and audit report lag, whereas no moderating effect is found for the environmental and governance dimensions. These findings suggest that auditors place greater emphasis on governance quality than on environmental and social disclosures in assessing audit risk and audit efficiency. This study contributes to the literature on ESG and audit timeliness in emerging markets and provides practical implications for companies, auditors, and regulators regarding the importance of governance quality and ESG integration in improving financial reporting timeliness.
Co-Authors Abdul Rohman AGUS PURWANTO