Artikel dari Penerbit "FEB - Universitas Lampung"

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THE MODERATING ROLE The Moderating Role of Firm Values in ESG Disclosure: An Integrated Signaling and Legitimacy Theory

Oleh: AYU, MARISTIANA

Environmental, Social, and Governance (ESG) disclosure is crucial for enhancing investor confidence through sustainable business practices. However, not all high-value performance firms in Indonesia apply or complete ESG disclosure. This study analyzes the moderating role of Firm Value in the effect...

Sumber: International Journal of Economics, Business, and Entrepreneurship; Vol 9 No 1 (2026): IJEBE January - June 2026; 15-31