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The moderating effect of firm size on ESG disclosure, digital transformation, and firm value

Purpose: This study aims to examine the effect of ESG disclosure and digital transformation on firm value, and to investigate whether firm size moderates that relationship in the context of energy sector companies listed on the Indonesia Stock Exchange. Methodology/approach: A quantitative approa...

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Principais autores: Silvia Liah Chandra, Elfreda Aplonia Lau, Elvyani NH Gaffar
Formato: Artigo
Idioma:Inglês
Publicado: Universitas Muhammadiyah Malang 2025-12-01
Series:Jurnal Akademi Akuntansi
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Acceso en liña:https://ejournal.umm.ac.id/index.php/jaa/article/view/41654
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