Putri Renalita Sutra Tanjung

Impact of Environmental, Social, Governance (ESG) and Company Size on Company Value: The Moderating Role of Profitability in Energy Sector Companies (2020-2024)

Diah Iskandar, Sely Megawati Wahyudi & Putri Renalita Sutra Tanjung · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study examines the effects of Environmental, Social, and Governance (ESG) performance and company size on company value, measured by Price to Book Value (PBV), and tests whether profitability, measured by Return on Assets (ROA), moderates these relationships in Indones...