The Relevancy of Earnings on Post XBRL Adoption for Indonesia Firm Value with Environmental, Social and Governance (ESG) as Moderating Variable
Authors/Creators
- 1. Finance Program, Accounting Department, School of Accounting, Bina Nusantara University
- 2. Accounting Department, School of Accounting, Bina Nusantara University
Description
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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