The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable

Fuadah, Luk Luk; Mukhtaruddin, Mukhtaruddin; Andriana, Isni; Arisman, Anton

doi:10.3390/economies10120314

Cited by 30 publications

(17 citation statements)

References 75 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Moreover, incorporating the viewpoints and experiences of foreign nationals enriches decision-making on ESG performance [ 47 ]. Company policies on ESG investing may change depending on the nationalities of board members.…”

Section: Resultsmentioning

confidence: 99%

See 1 more Smart Citation

Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter?

Zhu,

Aryee,

Agyemang

et al. 2024

Heliyon

View full text Add to dashboard Cite

Section: Resultsmentioning

confidence: 99%

“…According to Ref. [ 47 ], managers have more leeway to act arbitrarily without facing consequences when there is high managerial ownership.…”

Section: Literature Reviewmentioning

confidence: 99%

Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter?

Zhu,

Aryee,

Agyemang

et al. 2024

Heliyon

View full text Add to dashboard Cite

“…The social dimension puts into practice moral principles, worker confidence, and respect for human rights. Through efficient corporate management systems and procedures, the governance component benefits shareholders (Fuadah, Mukhtaruddin, Andriana, & Arisman, 2022 ). With an emphasis on sustainability, or what is known as sustainable investing, the world of finance and investments is undergoing renovation.…”

Section: Environmental Social and Governancementioning

confidence: 99%

Tax avoidance practices: Effect of environmental, social, and governance, earning management, and company size as moderating variable (Study on LQ45 companies listed in Indonesia stock exchange)

Mukhtaruddin,

Susanto,

Rahmah

et al. 2024

5002

View full text Add to dashboard Cite

This study examines the effect of environmental, social, and governance factors, earning management, and company size as moderating variables. Tax avoidance (TA) is an action taken by taxpayers to legally avoid taxes that does not violate tax regulations. Taxpayers use TA to reduce their tax liability by taking advantage of loopholes in the tax code. For example, reporting net income is smaller than it actually is. This study investigates the factors that influence tax avoidance. The factors are environmental, social, and governance (ESG) and earnings management (EM), with company size (CS) as a moderating variable. This study employed a quantitative methodology and used secondary data as the data type. The population of study is LQ45 Company for the years 2017-2021. The samples are selected based on some criteria. Based on those criteria, thirty companies were selected for the sample. Multiple linear analysis methods and moderate regression analysis are used in hypothesis testing. The statistical testing of the study found that EM had no impact on TA, while ESG had a considerable beneficial impact on TA. The impact of EM on TA can be both moderated and strengthened by CS, whereas the impact of ESG on TA cannot be. The management decisions made by the business are connected to the ESG activities the business is engaged in. The company's ESG efforts need to be carefully monitored to prevent increased TA tactics.

show abstract

“…Overall, the audit committee has a very important role in maintaining the The study (Fuadah et al, 2022) claims that the relationship among firm value and environmental, social, and governance (ESG) is moderated by the audit committee.…”

Section: Esg Score On Firm Valuementioning

confidence: 99%

The Impact of Esg on Firm Value With Audit Committee as Variable Moderating

Saputra,

Suranta,

Puspita

2024

JEEJ

View full text Add to dashboard Cite

This research endeavors to present empirical evidence concerning the impact of environmental, social, and governance (ESG) factors on Firm value, incorporating the audit committee's attributes (Expertise, tenure, gender, and total) as moderating elements. This study uses a sample of companies that have an ESG score index and are listed on the IDX during the 2018-2022 research period. The sample selection method used is purposive sampling. The results prove that environmental, social, and governance (ESG) have a negative effect on firm value. The audit committee in this study was not able to moderate the relationship between environmental, social and,governance (ESG) and firm value. The implications of this study are enormous because it provides support for the application of stakeholder, legitimacy and agency theories. However, it is important to underline that the scope of this study is limited to companies in Indonesia, therefore the conclusions may not be directly transferable to other countries.

show abstract

The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable

Cited by 30 publications

References 75 publications

Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter?

Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter?

Tax avoidance practices: Effect of environmental, social, and governance, earning management, and company size as moderating variable (Study on LQ45 companies listed in Indonesia stock exchange)

The Impact of Esg on Firm Value With Audit Committee as Variable Moderating

Contact Info

Product

Resources

About