E-Jurnal Akuntansi
Vol. 36 No. 2 (2026)

The Impact of ESG Disclosure on Firm Value in ASEAN: The Moderating Role of Audit Quality

Kusno, Herlambang Ramadhan (Unknown)
Sari, Novita (Unknown)

Article Info

Publish Date
28 Feb 2026

Abstract

This study aims to examine the effect of ESG on firm value and the moderating role of audit quality in the ASEAN context. Using a sample of public listed companies from 2016 to 2024, data were analyzed using panel data regression. The results indicate that ESG disclosure has a significant positive effect on firm value, suggesting that sustainability transparency serves as a credible signal to investors. Furthermore, audit quality is found to positively moderate this relationship, acting as a signal enhancer and mitigates greenwashing concerns. This research contributes to signalling theory by demonstrating how audit effort reinforces the credibility in emerging markets.

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Journal Info
E-Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...