The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia

The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia

This study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysi...

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Bibliographic Details
Main Authors: Leni Yuliyanti, Ikin Solikin, Disman Disman, Dendi Mulyana
Format: Article
Language:English
Published: Universitas Syiah Kuala 2025-03-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
environmental, social, and governance (esg)
disclosure
firm size
firm value
Online Access:https://jurnal.usk.ac.id/JDAB/article/view/39175
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https://jurnal.usk.ac.id/JDAB/article/view/39175

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