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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Accounting Research Unit (ARU JOURNAL)
Tumba, Afnei Ngan Billy
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Economics, Econometrics & Finance

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Environmental, Social, and Governance Performance and Investment Efficiency: The Energy Sector Indonesia Tumba, Afnei Ngan Billy
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 1 (2024): Vol 15, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i1.3963

Abstract

Environmental, Social, and Governance (ESG) has become an interesting issue in corporate sustainability reports in Indonesia, awareness of the importance of the environment in the business chain encourages companies in the energy sector in Indonesia to start implementing it, the impact of ESG strategies and operations on company performance is a topic of discussion in modern academic and business research today. Researchers also look at the efficiency of corporate investment. Companies in the energy sector are required to implement ESG in their business chain, what about the investment efficiency that occurs in energy sector companies that are directly involved in the issue of environmental problems caused in the company's operational activities. The purpose of this study is to analyze the effect of investment efficiency and ESG performance on company performance in the energy sector listed on the Indonesia Stock Exchange (IDX). The method is used the Hodrick-Prescott Filter to determine investment efficiency and ESG Score as data to see ESG performance. The samples used in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023 that have ESG Score. The main result is the effect of ESG performance and corporate investment efficiency affect the performance of energy sector companies in Indonesia. The conclusion of this study will contribute to energy sector companies in Indonesia in the practice of implementing ESG and forming investment efficiency strategies in the business chain for company performance in Indonesia. Keywords: ESG, investment efficiency, firm performance, hodrick-prescott filter.
Reporting on Environmental Innovation As a Means of Enhancing Firm Performance Tumba, Afnei Ngan Billy
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp136-145

Abstract

In recent decades, there has been a notable increase in the attention paid to environmental issues, concurrent with a growing awareness of the importance of sustainability on a global scale. Environmental innovation performance constitutes an essential element of contemporary business strategy. It is hypothesized that enhancements to environmental innovation performance may yield favorable outcomes for corporate performance. A business's profitability, operational efficiency, and reputation typically indicate its overall performance. This study aims to examine the impact of environmental innovation on organizational performance. The sample for this study was drawn from all companies listed on the Indonesia Stock Exchange (IDX) that had submitted environmental innovation reports. The method employed was purposive sampling, which was used to select the sample, and linear regression was used to analyze the results of this study. The findings indicate that environmental innovation has a significant positive effect on firm performance. The conclusions of this study can provide insight to academics and practitioners on the issue of innovation in the environment, namely that it can improve firm performance, and can provide insight for stakeholders in green investment decisions.
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