BibTex Citation Data :
@article{DJA47844, author = {Ariq Fadhali and Agus Purwanto}, title = {PENGARUH ESG DISCLOSURE SCORE TERHADAP NILAI PERUSAHAAN PERBANKAN DENGAN MODERASI KOMITE AUDIT}, journal = {Diponegoro Journal of Accounting}, volume = {13}, number = {4}, year = {2024}, keywords = {ESG disclosure score, audit committee, firm value, tobin’s q ratio}, abstract = { This study aims to examine the impact of ESG Disclosure Score on the value of banking companies, with audit committee moderation. The population of this study consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.The study uses purposive sampling techniques with a total sample of 12 banks. The study data is secondary data obtained from Bloomberg Terminal, annual reports, and company financial statements. This study employs multiple linear regression analysis and moderated regression analysis methods using Eviews version 13. The analysis results show that the ESG Disclosure Score has a significant negative effect on company value. This is possibly due to the additional costs incurred by banks for integrating ESG and the fact that emerging markets like Indonesia have not fully responded well to the signals given by companies. Additionally, the Audit Committee is unable to moderate the relationship between the ESG Disclosure Score and company value. This may be due to the effectiveness of the audit committee being highly dependent on the competence, independence, and quality of corporate governance regulations, which may not yet be fully realized in Indonesia. }, issn = {2337-3806}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/47844} }
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806