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All Journal Media Ekonomi dan Manajemen Jurnal Kajian Akuntansi
Handajani, Clarissa Dominique Effendi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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The Role of ESG (Environmental, Social, Governance) on Dividends and Firm Value: The Moderation Effect of Audit Quality Handajani, Clarissa Dominique Effendi; Murhadi, Werner R.
Media Ekonomi dan Manajemen Vol 40, No 1 (2025): January 2025
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v40i1.5397

Abstract

This research will examine the influence of ESG (Environmental, Social, Governance) and its components on dividends and firm value. Furthermore, the quality and credibility of information in the market will also influence stakeholder assessments. The important role of audit quality in providing assurance on this information is needed. By using multiple linear regression on 252 firm years from companies listed in IDX 2020-2023 that meet the sample criteria, it was found that ESG has not been able to significantly influence dividends and firm value. However, environmental can influence dividends in a positive way, while governance can influence firm value in a negative way. Even though dividends and audit quality can influence firm value in a positive way, audit quality still cannot increase the influence of dividends on firm value. Audit quality also cannot increase the influence of ESG on dividends. In this case, inefficient ESG practices followed by poor audit quality are the main factor of this insignificant influence. It takes time for ESG investments to influence company performance, which has an impact on high dividend payout ratios and firm value.
The Role of Digitalization and Environmental, Social, Governance in Enhancing Value Relevance of Accounting Information Handajani, Clarissa Dominique Effendi; Feliana, Yie Ke; Eriandani, Rizky
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a5

Abstract

The acceleration of the Industrial Revolution by the Covid-19 pandemic has enhanced the urgency of digitalization. In addition, the issue of ESG (Environmental, Social, and Government) and the achievement of the triple bottom line have become a major concern for businesses. In contrast, previous research indicates a decline in the value relevance of EPS (Earnings per Share) and BVPS (Book Value per Share) and an enhance in value relevance of non-financial information. This study investigates the effect of digitalization and ESG on the value relevance of accounting information, focusing on EPS and BVPS. This study employs four models with 249 samples from the IDX from 2017 to 2021. Using multiple linear regression, it is determined that, despite the positive significant effect of digitalization and ESG score, the presence of such non-financial information does not enhance the value relevance of accounting information. Moreover, the combination of ESG and digitalization still unable to enhance the value relevance of accounting data. Due to the inefficiency and lack of reporting standard of digitalization and ESG implementation. Therefore, the company should effectively implement and report these data.
Co-Authors Rizky Eriandani Werner R Murhadi Yie Ke Feliana