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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Main Authors: | , , , , |
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Format: | Article |
Language: | Indonesian |
Published: |
Petra Christian University
2025-01-01
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Series: | Jurnal Akuntansi dan Keuangan |
Subjects: | |
Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29797 |
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