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All Journal Riset Akuntansi (RISTANSI)
Nabila Octaviola Rosanti
Institut Teknologi dan Bisnis Asia Malang
Economics, Econometrics & Finance Social Sciences

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ESG PERFORMANCE, CAPITAL STRUCTURE, AND WORKING CAPITAL AND THEIR IMPACT ON THE PROFITABILITY OF PUBLIC COMPANIES IN INDONESIA Nabila Octaviola Rosanti; Justita Dura; Mohammad Bukhori
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2789

Abstract

This study aims to analyze the effect of ESG performance, capital structure, and working capital on the profitability of public companies in Indonesia. A non-probability sampling method with a purposive sampling technique was employed, resulting in 72 public companies listed on the Indonesia Stock Exchange (IDX) that had ESG risk scores on the IDX website in 2024 as samples. The quantitative, secondary, and cross-sectional data were processed using multiple linear regression analysis. Outlier and classical assumption tests were performed before regression. The classical assumption tests used on cross-sectional data include heteroscedasticity, multicollinearity, and normality. Hypothesis tests were then conducted to verify the hypotheses' validity, including the coefficient of determination test, t-test, and F-test. The findings indicate that capital structure has a significant negative effect on profitability. ESG performance and working capital have no partially significant effect on the profitability of public companies in Indonesia. Furthermore, it was found that ESG performance, capital structure, and working capital have a simultaneous effect on the profitability of public companies in Indonesia.
Co-Authors Justita Dura Mohammad Bukhori