SIMILARITY RESULT OF_THE OWNERSHIP STRUCTURE, AND THE ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, FIRM VALUE AND FIRM PERFORMANCE: THE AUDIT COMOMITTEE AS MODERATING VARIABLE

Andriana, Isni and Fuadah, Luk Luk and Mukhtaruddin, Mukhtaruddin and Arisman, Anton (2023) SIMILARITY RESULT OF_THE OWNERSHIP STRUCTURE, AND THE ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, FIRM VALUE AND FIRM PERFORMANCE: THE AUDIT COMOMITTEE AS MODERATING VARIABLE. Turnitin Universitas Sriwijaya.

Text Similarity Result of_The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance_ The Audit Committee as Moderating Variable.pdf Download (4MB)

Abstract

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family ownership. This research is quantitative and uses secondary data. The sample consisted of 140 companies on the Indonesia Stock Exchange for the 2018–2020 period. This study used legitimacy, stakeholder, and agency theory. The analytical method used was partial least squares structural equation modeling. The results show that foreign and public ownership positively and significantly affect environmental, social, and governance disclosure. However, state and family ownership did not affect environmental, social, and governance disclosure. In addition, environmental, social, and governance disclosure positively impacts firm value. However, environmental, social, and governance disclosure do not affect a company’s performance. Audit committees moderate the influence of environmental, social, and governance disclosure and firm value. However, the audit committees do not moderate the effect of environmental, social, and governance disclosure and firm performance. The government should make stronger environmental, social, and government regulations that must be implemented by companies listed on the Indonesia Stock Exchange even though they are now voluntary.

Item Type:	Other
Uncontrolled Keywords:	ownership structure; environmental, social, and governance (ESG) disclosure; firm value; firm performance; audit committee
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources) #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions:	01-Faculty of Economics > 61001-Management (S3)
Depositing User:	Mrs Isni Andriana
Date Deposited:	30 Apr 2023 23:15
Last Modified:	30 Apr 2023 23:15
URI:	http://repository.unsri.ac.id/id/eprint/98553

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