Article Per Year (5 Year)
p-Index From 2021 - 2026
3.189
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan RJABM (Research Journal of Accounting and Business Management) AKURASI: Jurnal Riset Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service Akuntansi dan Teknologi Informasi Akuntansi Bisnis & Manajemen (ABM) International Journal of Education, Teaching, and Social Sciences Arus Jurnal Sosial dan Humaniora Jurnal Akuntansi, Auditing dan Investasi (JAADI) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Akurasi Jurnal Akuntansi
Febriati, Febriati
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
The Role of Financial Constraints in The ESG Performance and Financial Performance Relationship Wulandari, Renny; Mayasafitri, Rina; Febriati, Febriati
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.14898

Abstract

Purpose – This study is to determine the influence of ESG performance on a financial performance, considering financial constraints encountered by the company. Design/Methodology/Approach – Using a sample of businesses listed on the Indonesian Stock Exchange between 2017 and 2023, regression with moderate regression analysis is the methodology employed. Findings – The results of the study prove that a company's ESG performance can increase its profitability and that financial constraints do not influence or moderate the effect of ESG performance on financial performance. Research limitations/Implications – The Financial Services Authority (OJK) and the IDX can evaluate whether the sustainability reporting mandate places an additional burden on financially constrained companies or whether it can actually help companies gain access to green financing. The results of this study can be used as a preliminary reference in formulating a more targeted incentive scheme for companies committed to ESG, especially for companies with financial constraints. Keywords: ESG Performance, Financial Constraint, Financial Performance, Indonesia, Sustainability
Co-Authors Abda Abda Ali Afif Apriliani Budi, Raine Aris Setiawan Dwi Widyastuti, Reni Endang Kristiawati, Endang Hadiyanto , Yoko Jaurino, Jaurino Mayasafitri, Rina Mokodompit, Eliyanti Agus Ranga, Albius Renny Wulandari Sari, Wilda Sartono Sartono, Sartono Sri Rejeki, Yosepin Thia, Angelia Widyastuti, Reni Dwi Wulandari, Renny - Yahya, Rizky Fakhrul Yuda, Fitri Yunita, Dhea Rizki