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All Journal Jurnal Ilmiah Manajemen Kesatuan
Yuvinus, Charles
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Economics, Econometrics & Finance Social Sciences

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The Influence of Environmental, Social, and Governance on Firm Value with Audit Quality and Ownership Structure as Moderators Yuvinus, Charles; Herusetya, Antonius
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4745

Abstract

In an increasingly competitive business environment, the disclosure of Environmental, Social, and Governance (ESG) practices has become a crucial factor in enhancing firm value. This study aims to examine the effect of ESG on firm value in the banking sector, considering audit quality and ownership structure as moderating variables. The sample consists of 22 banking companies listed on the Indonesia Stock Exchange during the 2017–2024 period. The research employs panel data regression analysis using the Fixed Effects Model, processed through STATA software. The findings indicate that ESG positively and significantly increases bank firm value, with audit quality acting as a positive moderator that strengthens this effect. In contrast, ownership structure does not moderate the relationship between ESG and firm value, suggesting that variations in ownership do not influence the positive impact of ESG implementation. These results highlight the importance of ESG adoption supported by high-quality audits in creating higher and sustainable firm value.
Co-Authors Antonius Herusetya