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All Journal Jurnal Paradigma Akuntansi
Jocelyn Aurelia
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH PENGUNGKAPAN ESG, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Jocelyn Aurelia; F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38864

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, leverage, and firm size on financial performance. The subjects of this research are energy and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). By using a purposive sampling method, the study obtained 178 observation data from 63 companies after removing 11 outliers. The data used is secondary data from the 2022–2024 period. For the analysis tools, this research utilized SPSS 25 and Microsoft Excel. The method used to test the hypothesis is multiple linear regression analysis. The results show that ESG disclosure has a positive and significant effect on financial performance. However, leverage has a negative and significant effect, while firm size has a negative but insignificant effect. This implies that implementing good sustainability practices can improve financial performance and serve as a positive signal to attract more investors.
Co-Authors F.X. Kurniawan Tjakrawala