ESG Disclosure, Audit Tenure, and Firm Value: Does Audit Quality Matter?
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Abstract
Penelitian ini merupakan studi kuantitatif yang bertujuan untuk mengetahui pengaruh ESG disclosure dan audit tenure terhadap firm value pada berbagai perusahaan Fast Moving Consumer Goods (FMCG) yang terdaftar di Bursa Efek Indonesia periode 2021 - 2024. Dari total populasi sebanyak 54 perusahaan, dipilih 40 sampel perusahaan yang sesuai dengan kriteria menggunakan metode purposive sampling. Regresi linier berganda dan moderated regression analysis merupakan metode analisis yang digunakan dalam penelitian ini, diolah menggunakan E-views versi 13. Hasil penelitian hipotesis menunjukkan ESG disclosure tidak berpengaruh signifikan sedangkan audit tenure berpengaruh signifikan dan negatif terhadap firm value. Sebagai variabel independen audit quality berpengaruh signifikan dan positif terhadap firm value. Namun saat menjadi moderasi, audit quality tidak mampu memoderasi pengaruh ESG disclosure dan audit tenure terhadap firm value.
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