<![CDATA[The goal of this research is to determine whether the environmental, social, and governance pillars have a significant impact on firm value as measured by Tobin's Q, and whether firm size, as measured by total assets, can attenuate the impact of each pillar. This study's sample consists of banking businesses listed on the Indonesia Stock Exchange from 2017 to 2023 that have received Refinitiv's environmental, social, and governance pillar ratings. The sample was selected using purposive sampling. This study uses multiple linear regression with panel data and moderation regression analysis to test moderation variables. The findings revealed that the environmental pillar has a negative but insignificant effect on firm value, the social pillar has a significant negative effect on firm value, the governance pillar has a negative and insignificant effect on firm value, and the environmental, social, and governance pillars all have a significant positive effect on firm value. Firm size cannot attenuate the effect of environmental, social, and governance pillars on firm value, but it has the potential to do so.]]>
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