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All Journal Jurnal Akuntansi dan Keuangan
Alan Darmasaputra
Petra Christian University
Economics, Econometrics & Finance

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Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance Juniarti Juniarti; Aurelia Cindy Santoso; Cynthia Felita Hermawan; Alan Darmasaputra; James Wright
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.131-141

Abstract

This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG scores from 2018 to 2022 and accessible annual reports for the same period. The final sample consists of 83 companies, totalling 299 observations. Multiple regression analysis was employed to assess the direct effects of integrated reporting and the moderating role of ESG performance (ESGSCORE) on company value. Our findings reveal that integrated reporting positively influences company value and that ESG performance significantly moderates this relationship, enhancing the benefits of integrated reporting. The results underscore the importance for companies to adopt integrated reporting and enhance ESG performance to improve market valuation. The study also suggests that promoting integrated reporting and ESG disclosures can enhance market transparency and accountability. Future research should focus on longitudinal studies, sector-specific analyses, geographical variations, and the role of digital technologies in integrated reporting and ESG performance to provide deeper insights and practical recommendations.
The Role of Chief Sustainability Officer on Sustainability Performance: Case Study on Automotive Companies in Asia Juniarti Juniarti; Evelyn Shalomitha Sugiarto; Celsya Caeciliana; Alan Darmasaputra; Joel Tan
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.15-29

Abstract

Sustainability is increasingly viewed as a competitive advantage, not just a compliance requirement. However, there is still limited research on Chief Sustainability Officers (CSOs) in Asia, especially in the automotive sector, which plays a major role in emissions and sustainability issues. This research examines how having a CSO and the presence of CEO duality affect sustainability performance in Asian automotive companies. The research uses 570 observations from 2017 to 2024. The findings show that the presence of CSOs has a positive and significant effect on sustainability performance, while CEO duality has a significant positive effect. Research demonstrates that CEO duality moderates the partial positive effect of CSOs on sustainability performance. This implies that the presence of CEO duality influences CSO performance. The results of this research have several important implications for companies, particularly those in the automotive sector, that are considering the integration of CSOs into their organizational structures. This conclusion is because CSOs have been demonstrated to significantly enhance sustainability performance.
Co-Authors Aurelia Cindy Santoso Celsya Caeciliana Cynthia Felita Hermawan Evelyn Shalomitha Sugiarto James Wright Joel Tan Juniarti Juniarti