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All Journal EL-MUHASABA ASAS : Jurnal Hukum Ekonomi Syariah MODUS-Jurnal Ekonomi dan Bisnis Jurnal Studi Agama dan Masyarakat Jurnal Al-Qardh Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syi'ar Iqtishadi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ilmu Hukum Tambun Bungai ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Indonesian Journal of Islamic Economics and Business Kafa’ah: Journal of Gender Studies Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cendekia Keuangan Journal Of Islamic Social Finance Management AMALA Jurnal Pengabdian Kepada Masyarakat Journal of Central Banking Law and Institutions Borneo Islamic Finance and Economics Journal (BIFEJ) AT-TIJARAH: Journal Islamic Banking and Finance Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat J-MABES Accounting Journal of Ibrahimy (AJI) Jurnal Bisnis Journal of Islamic economics Perspectives (JIEP) Jurnal Akuntansi Inovatif Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Suhuf: International Journal of Islamic Studies International Journal of Islamic Business and Economics (IJIBEC) JIMEKA RAGAM: Journal of Statistics and Its Application
Muhammad Riza Hafizi
Institut Agama Islam Negeri Palangka Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : EL-MUHASABA

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The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape Afani, Moh.; Abdani, Fadlil; Hafizi, Muhammad Riza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31252

Abstract

Purpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023. Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis. Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance. Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation. Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation.
Co-Authors Abas, Mujiburohman Abul Abdul Jamil Afani, Moh. Ahmad Hanafi Akbar, Wahyu Al Hujjah Asianingrum Alex Fahrur Riza Ali Sadikin Amalina Putri Syahira Anggraeni, Rara Annisa Mahfuzah ANNISA SAYYID Arif Mubarok Asyahri, Yusuf Atika Zahra Aulia, Deanti Aviva, Itsla Yunisva Ayu Indira A’ang Adi Putra Barlian, Noer Aisyah Barlian Darmawan, Mualim Deanti Aulia Diah Wulandari Dyah Sulistiyo Rimbodo El Wafa, Faqih Enriko Tedja Sukmana Enriko Tedja Sukmana Enriko Tedja Sukmana Enriko Tedja Sukmana, Enriko Tedja Fadlil Abdani Fahreza Setiawan, Rahmad Farid, Fuad Muhajirin Fauzi Aseri, Akh Fidiyaningsih, Yani Fuad Muhajirin Farid Gelu Savira Dwi Cahyani Geovani, Andrea Gita Cahyani Guntur Kusuma Wardana Guntur, Guntur Kusuma Wardana Hadi, Hadi Isman Haidi Hajar Widagdo Hakim, Sofyan Halipah, Nor Hasnita Handayani Hasnita Hasnita Hasnita Hasnita Himawan, Hilmi Satria Insani, Jihan Dwi Isra Misra Iyah Jalaluddin Jamilah Jamilah Jefry Tarantang Jelita Jelita jelita, jelita Karina Awalia Zahra Lina Kurniawati Lusy Nur Misnaningsih M. Ihsan Nur Rasid Mafrudhoh, Sokhifatul Majeed, Ali Nazar Mariatul Jannah Misnaningsih, Lusy Nur Misra, Isra Muhaimin - Muhammad Noval Muhammad Zainal Arifin, Muhammad Zainal Mutmainah Mutmainah Nita Oktaviana Nur Aisah Nur Fuadi Rahman Nurmala, Putri Oktaviana, Nita Priansyah, Dodi Purwaningsih, Umi Putri Mei Ismil Kholifah Putri Nurmala Putri, Danisha Yoananda Rahmad Kurniawan Rahman, Zainur Riska Agustin Rivaldo, Ahmad Roudhatul Amalia Safitri, Aulia Ramadhanti Safitri, Novi Angga Salsabila, Nur Siara Zazkia Juliana Putri Sidauruk, Verina Rosalin Br Sirajul Arifin Siti Kalimah Sofyan Hakim Sofyan Hakim Sofyan Hakim Solly Aryza Sukarni Suriyani, Elma Susiana Susiana Umi Purwaningsih Wehdawati Wehdawati Yeni Rahkmawati Zulkifli Zulkifli