Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), G…

This study examines the effect of Environmental Disclosure, Social Disclosure, Governance Disclosure, Green Accounting, and Intellectual Capital on firm value, and analyzes the moderating role of financial performance. This study uses a quantitative approach using panel data from IDXESGL companies during the 2021–2024 period, with 40 observations from 10 firms selected through purposive sampl…