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All Journal JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Akuntansi'45 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Social And Economics Research Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research
Aziz, Ayi Jamaludin
Program Studi Akuntansi Universitas Djuanda Bogor
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aulia, Siti Nur; Afif, M. Nur; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2317

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosures on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Financial performance is measured using the Return on Assets (ROA) indicator, while ESG data is obtained from annual and sustainability reports. The theoretical framework is based on legitimacy theory, stakeholder theory, and signaling theory. Using a quantitative approach and panel data regression analysis through the Random Effect Model, the results show that ESG disclosures—both simultaneously and partially—do not have a significant effect on ROA. The adjusted R-squared value of 1.38% indicates a very low explanatory power of the independent variables in explaining the variation in ROA. These findings suggest that despite the increasing trend in ESG reporting, it has yet to make a substantial impact on short-term profitability in the energy sector. The results imply that ESG implementation must go beyond formal reporting and be substantively integrated into business operations. Investors are also encouraged to continue considering conventional financial indicators when assessing company performance. Future studies are recommended to expand the observation period and include other sectors to obtain more generalizable results. Keywords: Environmental, Social, Governance, Return on Assets, financial performance, energy companies, Indonesia Stock Exchange
Co-Authors AA Sudharmawan, AA Ade Budi Setiawan Afif, M Nur Alifia Ayu Febrianti Amelia, Mita Andriani, Ingka Andy Lasmana Andy Lasmana Anggi Yunita Priyadi Anto Wijaya Aqsal Maulana Malik Aulia, Siti Nur Awa, Awa Berliana, Deta Damayanti , Dani Ratna Dewi Nisa Amaliah Dwi Gemina Endang Silaningsih Faisol, D A Faisol, D A Fe, Didi Ferdiansyah Ferdiansyah Hambani , Susy Hambani, Susy Hutomo, Yoyok Priyo Indra Cahya Kusuma Indra Cahya Kususma Intan Permatasari Istiyanah Istiyanah Lestari, Violita Eka Listiawati, Tia Mardianih, Dea Marsa Habibah Maulana, Fahmi Nurilham Melani, Assyifa Putri Mohamad Fikriansyah Muhammad Fajri Ramadhan Muhammad Syaepul Hanan Nindya, Nindya Eka Putri Pangestu Nurbaeti , Euis Pariskhal, Isma Regita Rusmawan Riana Rizkiyanti Saepul Anwar Salma Siti Khoerunnisa Setiawan , Ade Budi Setiawan, Angga Permana Siti Nuraeni Sopianti, Siti Sri Harini Suci Utami Sudirawarda Susy Hambani Warizal , Warizal Wildan Uyunina Maulida Yulia Ramdhaniyah Yuppy Triwidatin