Juniarti, and HERMAWAN, CYNTHIA FELITA and SHEEVANYA, AURELL FEBTIA (2023) DOES VOLUNTARY ADOPTION OF INTEGRATED REPORTING AFFECT FIRM VALUE? In: Petra International Business and Accounting Conference, 21-11-2023 - 21-11-2023, Surabaya - Indonesia.
![[img]](https://repository.petra.ac.id/style/images/fileicons/application_pdf.png) | PDF Download (314Kb) |
| PDF Download (4Mb) |
Abstract
This study aims to examine the effect of voluntary integrated reporting adoption on firm value with ESG performance as a moderating variable. This study uses the last 5 years of data between 2018-2022 on 83 companies listed on the Indonesia Stock Exchange with a total of 299 firm-years. Researchers used the weighted least squares (WLS) method to test the research hypothesis. The result of this study is that integrated reporting has a significant positive effect on firm value. The results also show that ESG performance has a positive effect on firm value. In addition, the results prove that ESG performance as a moderating variable can strengthen the relationship between integrated reporting and firm value. This research contributes to developing previous research that is still contradictory by using the latest data and conducted in a wider sector. In addition, this study will add ESG performance as a moderating factor for integrated reporting on firm value
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | ESG Performance, Firm Value, Integrated Reporting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 03 Jan 2024 20:57 |
| Last Modified: | 05 Jan 2024 22:19 |
| URI: | https://repository.petra.ac.id/id/eprint/20676 |
Actions (login required)
| View Item |
