Eduvest - Journal of Universal Studies
Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies

The Effect Of Environmental, Social, And Governance Performance On Firm Value With Firm Size As A Moderating Variable

Arifah, Jihan (Unknown)



Article Info

Publish Date
20 Aug 2024

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) Performance on Firm Value with Company Size as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative quantitative method with a sample consisting of 22 companies selected by purposive sampling from 2019 to 2021. The data was analyzed using multiple linear regression with classical assumption tests. The results showed that Environmental, Social, and Governance Performance had a positive and significant influence on Firm Value. Company size also acts as a moderating variable that strengthens the relationship between ESG Performance and Company Value. These results indicate the importance of implementing ESG principles to improve the competitiveness and sustainability of the company in the long term.

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Journal Info

Abbrev

edv

Publisher

Subject

Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

Description

Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that ...