Environment Social Governance and Accounting Information Value Relevance In Indonesia

Handajani, Clarissa Dominique Effendi and Feliana, Yie Ke and Eriandani, Rizky (2023) Environment Social Governance and Accounting Information Value Relevance In Indonesia. In: International Conference on Sustainability Initiative in Emerging Economies: SMEs, Higher Education, Public Sectors,and Finance, 26-27 Oktober 2023, Tanjung Pandan, Belitung. (Unpublished)

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Due to the increasing value relevance of BVPS and non-financial information, the value relevance of earnings has decreased. In addition, ESG (Environmental, Social, and Governmental) issues and the achievement of the triple bottom line have become a major focus. Therefore, this study examines the role of ESG and its component on enhancing value relevance of accounting information, especially on EPS and BVPS. This study's sample consists of 244 companies that were listed on the IDX (Indonesia Stock Exchange) between 2017 and 2021 and have ESG data on Bloomberg. By using multiple linear regression, it is found that ESG variable and all of its component are significant. Therefore, company should focus on ESG (Environmental, Social, and Governmental) issues in addition to accounting information as investors consider these factors when making decisions

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Accounting information, BVPS (Book Value per Share), EPS (Earning per Share), ESG (Environmental, Social, Governance), Value relevance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: RIZKY ERIANDANI M.Ak. - 209174
Date Deposited: 14 Nov 2023 01:22
Last Modified: 14 Nov 2023 01:22
URI: http://repository.ubaya.ac.id/id/eprint/45325

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