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La'bi', Melihana Bilang
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Economics, Econometrics & Finance Social Sciences Other

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The Influence of Environmental, Social, Governance (ESG) Disclosure on Firm Value: Mediating Role of Earning Quality La'bi', Melihana Bilang; Daromes, Fransiskus Eduardus
AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/02a0dm70

Abstract

This study aims to investigate the effect of environmental, social, governance (ESG) disclosure as a mechanism to improve firm value through earnings quality as a mediator. This study uses stakeholder theory as the main theory and signal theory as a supporting theory. This study uses secondary data in the form of annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The number of samples was 109 company data for 3 years, which was selected using the purposive sampling method. The results of this study show that ESG disclosure has a positive and significant effect on earnings quality. Earnings quality has a positive but not significant effect on firm value. ESG disclosure has a positive and significant effect on firm value. In addition, earnings quality do not play a role in mediating the relationship between ESG disclosure and firm value.
Co-Authors Fransiskus Eduardus Daromes