PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN AUDIT QUALITY SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang Terdaftar di Indeks KOMPAS 100 Bursa Efek Indonesia Tahun 2018-2022)

Abstract

This study aims to examine the impact of environmental, social and governance (ESG) disclosures and firm value (FV), and demonstrate the role of audit quality (AQ) as a moderating variable on that impact.

This study applies regression analysis and uses a sample of companies listed on the KOMPAS100 index of the Indonesia Stock Exchange, empirical evidence and non-financial companies listed in 2018 to 2022.

The findings of this study indicate ESG has a significant effect on firm value (FV) and audit quality (AQ) has a significant effect, as a moderating variable on ESG disclosure and FV.