The Impact of ESG Disclosure, Enterprise Risk Management, and Financial Reporting Quality on Financial Performance and Firm Value
Pengaruh ESG Disclosure, Enterprise Risk Management, dan Financial Reporting Quality terhadap Kinerja Keuangan dan Nilai Perusahaan
DOI:
https://doi.org/10.21070/ups.11026Keywords:
ESG Disclosure, Enterprise Risk Management, Financial Reporting Quality, Kinerja Keuangan, Nilai PerusahaanAbstract
This study aims to examine the effects of ESG Disclosure, Enterprise Risk Management, and Financial Reporting Quality on financial performance and firm value. The sample was selected using purposive sampling from consumer-based companies listed on the Indonesia Stock Exchange from 2020 to 2024, resulting in a sample size of 107. This study employs a quantitative method using secondary data and multiple linear regression analysis via SPSS. The results indicate that ESG Disclosure has a significant effect on financial performance and firm value, Enterprise Risk Management does not significantly affect financial performance but does significantly affect firm value, whereas Financial Reporting Quality does not affect either financial performance or firm value. This study is expected to provide useful information for companies as a basis for consideration and knowledge regarding factors that can influence financial performance and firm value.
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