THE IMPACT OF ESG DISCLOSURE AND AUDIT QUALITY ON FIRM VALUE MODERATED BY INDEPENDENT COMMISSIONERS

Rieke Diah Triayuningtyas, Anny Widiasmara, Erma Wulan Sari

Abstract


This quantitativeresearch examines the impact of ESG disclosure and audit quality regarding corporate value in the energy industry traded on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, alongside the role of independent board members as a regulatory variable. Using a purposive sampling method, a sample of 58 companies was selected from a total population of 76 firms, yielding 207 observation data points after removing outliers. The data was processed using multiple linear regression and Moderated Regression Analysis (MRA) via SPSS. The reveals indicate that neither ESG disclosure nor audit quality significantly affects firm value.

Keywords: Audit Quality, ESG Disclosure, Firm Value, Independent Commissioners.


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References


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