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All Journal Jurnal Akuntansi Kompetif
Nur Intan Mei Hidayati
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Economics, Econometrics & Finance

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KUALITAS TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN DALAM INDEKS LQ45) Nur Intan Mei Hidayati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2573

Abstract

The investment paradigm shift towards non-financial aspects has rendered ESG disclosure become crucial for firm valuation. However, high reporting compliance has paradoxically triggered investor skepticism regarding greenwashing risks due to credibility gaps. This study examines the effect of ESG disclosure on firm value, employing Good Corporate Governance (GCG) as a moderating variable. This study employs a quantitative approach with cross-sectional data on companies listed in the LQ45 index of the Indonesia Stock Exchange for the 2024 period. The sample was selected using purposive sampling, resulting in a total of 45 company observations. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) using Stata software. The results indicate that ESG disclosure has no significant effect on firm value. Similarly, GCG, proxied by the proportion of independent commissioners, does not significantly affect firm value. Furthermore, GCG is proven unable to moderate the relationship between ESG disclosure and firm value. These findings indicate investor skepticism in the Indonesian capital market regarding greenwashing risks, where ESG information is not yet perceived as credible. This suggests that market participants in Indonesia still heavily prioritize financial fundamentals over long-term sustainability incentives. Consequently, companies need to ensure that the implementation of governance and sustainability practices is substantive rather than merely a formality.
ANALISIS KESIAPAN IMPLEMENTASI IFRS S1 DAN S2 PADA INDUSTRI NIKEL DI INDONESIA: STUDI KASUS PT ANTAM Tbk Nur Intan Mei Hidayati; Febria Agatha Br Sembiring; Rani Agustini; Seraya M Sinaga; Steven Jonathan Parsaoran Pasaribu
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2585

Abstract

The adoption of global standards IFRS S1 and IFRS S2 requires companies to enhance transparency by directly linking sustainability and climate risks to financial performance. This study aims to evaluate the readiness of PT ANTAM Tbk, a strategic entity in Indonesia's nickel industry, in adopting these reporting standards. This study employs a qualitative descriptive method with content analysis of the 2024 Sustainability Report. The assessment instrument utilizes a checklist comprising 29 disclosure indicators covering four pillars: Governance, Strategy, Risk Management, and Metrics and Targets. The results indicate that PT ANTAM Tbk is in the "Medium" readiness category with a total score of 45. The study identified the highest maturity in the Governance and Metrics pillars, while Strategy and Risk Management showed significant gaps. Key findings underscore insufficient financial connectivity and the limited integration of climate risk into Enterprise Risk Management (ERM). To achieve full IFRS S2 compliance, the company needs to evolve from a narrative reporting style to a strategic-financial approach.
Co-Authors Febria Agatha Br Sembiring Rani Agustini Seraya M Sinaga Steven Jonathan Parsaoran Pasaribu