THE RELATIONSHIP BETWEEN (ESG) DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF PROFITABILITY IN MALAYSIA’S ENERGY SECTOR
This study aims to analyze the relationship between environmental, social, and governance (ESG) disclosure and firm value with profitability (ROE) as the moderating variable. The sample of this study is 20 energy sector companies listed on Bursa Malaysia Main Market. This study adopts quantitative research design using...