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All Journal Jurnal Akuntansi Kompetif
Febria Agatha Br Sembiring
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Economics, Econometrics & Finance

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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.
EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI Febria Agatha Br Sembiring
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2782

Abstract

The awareness of adopting Environmental, Social, and Governance (ESG) principles has become a crucial issue in achieving corporate sustainability and attracting investor interest in the capital market. This study aims to examine the effect of ESG disclosure on firm value and analyze the role of industry type as a moderating variable. The research objects include companies listed on the Indonesia Stock Exchange from 2020 to 2024 that met the purposive sampling criteria, resulting in a total of 250 observations. ESG disclosure, as the independent variable, is measured using ESG scores, while the dependent variable is firm value, measured through market valuation proxies. Data analysis was conducted using the panel data regression method with a Fixed Effect Robust model. The results of this study indicate that ESG disclosure does not have a significant effect on firm value. Furthermore, the industry type variable was found to be unable to moderate the relationship between ESG and firm value. This suggests that investors in Indonesia have not yet utilized ESG information as a primary fundamental factor in investment decision-making that impacts market valuation. These findings also demonstrate a homogeneity in disclosure across various industrial sectors, which tends to be performed as a form of compliance with financial authority regulations rather than a strategic effort to enhance firm value
Co-Authors Nur Intan Mei Hidayati Rani Agustini Seraya M Sinaga Steven Jonathan Parsaoran Pasaribu