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All Journal Aktiva : Jurnal Akuntansi dan Investasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yayasan Cita Cendikiawan Al Khwarizmi Akuntansi Bisnis & Manajemen (ABM) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Governors Journal of Economics, Accounting, Tax and Management
Prasetya, Rizky
State Polytechnic Of Malang, Malang, Indonesia
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Journal : Akuntansi Bisnis

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Prediksi Risiko Kesulitan Keuangan melalui Pengungkapan Lingkungan, Sosial, Tata Kelola (Financial Distress Risk Prediction Through Environmental, Social, Governance Disclosures) Syuliswati, Atika; Nugrahani, Novi; Asdani, Andi; Prasetya, Rizky
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1438

Abstract

The purpose of this investigation is to predict bankruptcy through the utilization of ESG disclosures. This study examines the influence of disclosure ratings on the financial distress risk of businesses listed in the Sri Kehati index from 2018 to 2022. It concentrates on the impact of disclosure scores on governance performance, social performance, and environmental performance. Panel data regression served as the methodology for the investigation, which included fourteen organizations. The independent variable is the environmental, social, and governance performance disclosure score, while the Altman Z-score proxy measured financial distress risk. The research uncovered a significant negative correlation between the disclosure of environmental performance and the risk of financial hardship. Furthermore, it identified a robust positive correlation between the risk of financial distress and social performance. There is no significant correlation between the disclosure of governance performance and the likelihood of financial hardship.
Co-Authors Alif Faruqi Febri Yanto Apit Miharso Apriana Rahmawati Asdani, Andi Candrawati, Triesti Faruqi Febri Yanto, Alif Galuh Kartiko Handayani Soedarso, Elvyra Harvanda, Veriza Norma Hesti Wahyuni, Hesti Indri Wulandari, Indri Ludfillah, Novrida Qudsi Nugrahani, Novi Nurfitriasih, Dyah Metha Ratnadewati, Nabilla Carissa Rosy Aprieza Puspita Zandra Syuliswati, Atika