research-article

The Relevancy of Earnings on Post XBRL Adoption for Indonesia Firm Value with Environmental, Social and Governance (ESG) as Moderating Variable

Authors:

Agustini Hamid,

Vivian Angel Lorita,

Rosinta Ria Panggabean,

Fransisca Hanita RusgowantoAuthors Info & Claims

DSDE '22: Proceedings of the 2022 5th International Conference on Data Storage and Data Engineering

Pages 97 - 101

https://doi.org/10.1145/3528114.3528130

Published: 24 June 2022 Publication History

Abstract

We investigate the impact of earnings on firm value in the Indonesian Capital Market after the adoption of the Extensive Business Reporting Language (XBRL), considering the quality of Environmental, Social, and Governance reporting (ESG). Our sample consist of the years 2015 to 2020 and includes 3528 firm years. We have also expanded our sample to include the banking industry. XBRL is currently used in a variety of industries, including banking, insurance, securities regulators, data providers, and taxation. Our findings, which were obtained using regression panel data, show that the value of earnings after the adoption of XBRL is related to firm value. It also proves that in organizations that use XBRL, ESG has moderated the relationship between the importance of earning value and firm value. Covid 19 case have speeded the adoption of digital reporting and that many of these changes could be here for the long haul. The listed company must adopt XBRL to intensify transparency and compliance with financial and taxation implementation by taxpayers so that reports submitted are accountable

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Cited By

Pilch B(2024)Have COVID-19 and the War in Ukraine Caused a Decline in the Value Relevance of Accounting Information? Evidence from PolandFolia Oeconomica Stetinensia10.2478/foli-2024-002524:2(252-279)Online publication date: 5-Dec-2024
https://doi.org/10.2478/foli-2024-0025

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DSDE '22: Proceedings of the 2022 5th International Conference on Data Storage and Data Engineering

February 2022

124 pages

ISBN:9781450395724

DOI:10.1145/3528114

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Published: 24 June 2022

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DSDE 2022

DSDE 2022: 2022 the 5th International Conference on Data Storage and Data Engineering

February 25 - 27, 2022

Sanya, China

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Cited By

Pilch B(2024)Have COVID-19 and the War in Ukraine Caused a Decline in the Value Relevance of Accounting Information? Evidence from PolandFolia Oeconomica Stetinensia10.2478/foli-2024-002524:2(252-279)Online publication date: 5-Dec-2024
https://doi.org/10.2478/foli-2024-0025

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