Voluntary Adoption of Integrated Reporting and Firm Valuation: The Moderating Effect of ESG Performance

This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG scor...

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Bibliographic Details
Main Authors: Juniarti Juniarti, Aurelia Cindy Santoso, Cynthia Felita Hermawan, Alan Darmasaputra, James Wright
Format: Article
Language:Indonesian
Published: Petra Christian University 2025-01-01
Series:Jurnal Akuntansi dan Keuangan
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Online Access:https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29797
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