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All Journal Jurnal Mirai Management Journal of Contemporary Accounting
Sari, Delina Dwi Indah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Strategis Audit Terhadap Laporan Esg Di Era Keberlanjutan : Sebuah Studi Literatur Sistematis Sari, Delina Dwi Indah; Mappadang, Agoestina
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9380

Abstract

Dalam era keberlanjutan, laporan ESG (Environmental, Social, and Governance) menjadi alat penting bagi perusahaan untuk menunjukkan transparansi dan akuntabilitas. Namun, tantangan terkait kualitas dan kredibilitas informasi masih sering terjadi, terutama akibat ketidakkonsistenan standar dan risiko greenwashing. Studi ini bertujuan untuk mengevaluasi peran strategis audit—baik internal, eksternal, maupun pihak ketiga—dalam meningkatkan kualitas laporan ESG. Melalui pendekatan Systematic Literature Review (SLR) menggunakan metode PRISMA, penelitian ini mengkaji berbagai studi empiris dan teoritis dari tahun 2014–2024. Hasil kajian menunjukkan bahwa audit ESG dapat memperkuat transparansi, akurasi, dan akuntabilitas informasi, terutama jika dilakukan oleh auditor yang kompeten dan didukung oleh standar pelaporan yang konsisten. Komite audit juga terbukti memiliki pengaruh signifikan dalam meningkatkan pengungkapan ESG. Namun, keterbatasan kapasitas auditor dan belum adanya standar audit ESG yang universal menjadi hambatan utama. Penelitian ini memberikan kontribusi teoretis dan praktis dengan menyusun kerangka konseptual hubungan audit terhadap kualitas laporan ESG, serta menawarkan rekomendasi kebijakan bagi regulator dan perusahaan di era keberlanjutan. Kata Kunci : Audit ESG, Laporan Keberlanjutan, Systematic Literature Review, Tata Kelola Perusahaan.
Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking Sari, Delina Dwi Indah; Valdiansyah, Riyan Harbi
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art6

Abstract

This study uses profitability (ROA) as a moderating variable to examine how Environmental, Social, and Governance (ESG) affects the firm value of Indonesian banking firms. Secondary data were obtained from 121 observations of banks listed on the Indonesia Stock Exchange during 2018–2023, covering the pre, during, and post COVID-19 periods. ESG performance was measured using the Bumi Global Karbon (BGK) Foundation score, while Tobin's Q ratio was used to calculate firm value. Panel data regression with a Fixed Effect Model under the Moderated Regression Analysis (MRA) approach was employed. The results show that ESG has a negative effect on firm value, while the ESG ROA interaction has a significantly positive effect, indicating that profitability strengthens ESG’s contribution to firm value. Control variables, leverage, and firm size were found insignificant. The findings highlight the need for financial readiness before intensive ESG adoption and the importance of regulatory incentives to promote ESG implementation without reducing profitability.
Co-Authors Agoestina Mappadang Riyan Harbi Valdiansyah