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All Journal Jurnal Reviu Akuntansi dan Keuangan
Maulana Fitri Agustin
Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Economics, Econometrics & Finance

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Do Digital Technology and CSR Disclosure Quantity and Quality Affect Firm Value? Erwin Saraswati; Dhika Aji Wardhani; Maulana Fitri Agustin
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.42295

Abstract

Purpose: This study aims to examine the impact of digital technology and corporate social responsibility (CSR) disclosure quantity and quality on firm value, as well as to test the role of financial flexibility and firm size as moderating variables in the context of the Indonesian banking industry. Methodology/approach: This study uses a sample of 276 banking companies listed on the Indonesia Stock Exchange during the 2019–2024 period, selected using purposive sampling. Data analysis was conducted using Moderated Regression Analysis (MRA). Findings: The research findings indicate that the disclosure of digital technology and both quantity and quality of CSR disclosure can enhance firm value, but this effect weakens when interacted with financial flexibility. Larger firm size strengthens the influence of both the quantity and quality of CSR disclosures, but not digital technology disclosure. These findings confirm that non-financial information, including both the quantity and quality of CSR disclosures and digital technology, has an impact on firm value. Practical implications: This study provides practical implications for banking management to prioritize verifiable CSR disclosures and the utilization of digital technology, as well as to ensure adequate financial support. Originality/value: This study contributes by integrating digital technology disclosure, quantity and quality of CSR, and firm size to support signaling theory.
Co-Authors Dhika Aji Wardhani Erwin Saraswati