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All Journal ETIKONOMI Economic Journal of Emerging Markets MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JDM (Jurnal Dinamika Manajemen) Jurnal Ekonomi Modernisasi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Promosi Pendidikan Ekonomi Jurnal Manajemen Teori dan Terapan Jurnal Dimensi Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial At-Tadbir : jurnal ilmiah manajemen Sketsa Bisnis JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JABE (Journal of Applied Business and Economic) Jambura Equilibrium Journal JURNAL MAKRO MANAJEMEN Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Manajerial JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EVOLUSI : Jurnal Sains dan Manajemen Jurnal Ilmu Komputer dan Bisnis International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Global Business and Management Review Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Studi Ilmu Manajemen dan Organisasi juremi: jurnal riset ekonomi Golden Ratio of Finance Management JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS JWM (JURNAL WAWASAN MANAJEMEN) Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Jurnal For Management Student (JFMS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mestaka: Jurnal Pengabdian Kepada Masyarakat Moneter : Jurnal Keuangan dan Perbankan MDP Student Conference Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Ulil Albab Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ilmu Manajemen Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Hesniati, Hesniati
Universitas Internasional Batam
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Analysis of the Impact of Environmental, Social, and Governance (ESG) on Company Profitability: The Role of Digital Transformation as a Moderating Variable Eva Juliana; Hery Haryanto; Hesniati Hesniati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.9705

Abstract

This study examines the relationship between the implementation of Environmental, Social, and Governance (ESG) and corporate financial performance, with digital transformation as a moderating variable. Profitability is measured using the indicators return on assets (ROA)and return on equity (ROE). The objects of this study are companies listed on the Indonesia Stock Exchange during the period 2019-2023 and have published sustainability reports annual reports containing ESG information. The sampling method used was purposive sampling, resulting in a number of companies that met the research criteria. The results of this study indicate that ESG has a negative and significant effect on ROA. However, the effect on ROE is not significant, which indicates that an increase in ESG is not directly correlated with an increase in equity returns. On the other hand, digital transformation is proven to strengthen the relationship between ESG and ROA, but does not significantly moderate the relationship between ESG and ROE. This study provides important implications that ESG-based sustainability strategies and digitalization contribute to increased efficiency and operational performance, but are not always reflected in returns to shareholders. Therefore, companies need to consider broader performance metrics in assessing the impact of ESG.
THE EFFECTIVENESS OF FEMALE BOARD INDEPENDENCY ON INTELLECTUAL CAPITAL: INDONESIAN COMPANIES LISTED ON KOMPAS 100 Estina Sativa; Hesniati Hesniati; Robin Robin
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v8i2.5799

Abstract

ABSTRACTThis study examines female independent commissioners' effect on intellectual capital. The population and research sample are companies listed on the Indonesia Stock Exchange with the Kompas 100 index in the 2014-2020 period. The research data used secondary data and purposive sampling data collection methods. Data were analyzed using descriptive statistics, correlation, regression, and robustness tests. This study concludes that female independent commissioners significantly positively affect intellectual capital.  Female commissioners have a high potential to influence the creation of value for the company. It is necessary to increase the opportunity for women to occupy the position of commissioner or independent commissioner, in addition to gender equality and practical and optimal supervision. Therefore, in appointing new commissioners, the board of commissioners needs to consider the company's operational mechanism, whether it is a company operating in the technology orientation sector or the development stage, and consider the individual candidates for commissioners based on previous experiences.ABSTRAKPenelitian bertujuan untuk meneliti pengaruh komisaris independen wanita terhadap modal intelektual. Populasi dan sampel penelitian berupa perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dengan indeks Kompas 100 pada periode 2014-2020. Data penelitian menggunakan data sekunder dan metode pengumpulan data purposive sampling. Data dianalisis menggunakan statistik deskriptif, uji korelasi, uji regresi dan robustness test. Hasil penelitian ini menyimpulkan bahwa komisaris independen wanita berpengaruh signifikan positif terhadap modal intelektual. komisaris wanita mempunyai potensi tinggi mempengaruhi penciptaan value bagi perusahaan. Implikasi manajerial penelitian ini adalah peningkatan kesempatan bagi wanita dalam menduduki posisi komisaris atau komisaris independen perlu dilakukan disamping kesetaraan gender juga adanya pengawasan yang efektif dan optimal. Oleh karena itu, dalam pengangkatan komisaris baru perlu mempertimbangkan mekanisme operasional perusahaan apakah termasuk perusahaan yang beroperasi pada sektor orientasi teknologi atau tahap pengembangan serta dipertimbangkan individu dari calon komisaris berdasarkan pengalaman-pengalaman sebelumnya.
Co-Authors Aerlica Ryanti Agustin, Conny agustin, isnaini nuzula Agustin, Isnaini Nuzulla Airin Triyana Albert Lee Albert Lee Alex Putra Pranata Alexander Janio Wijaya Alvin Alvin Alya Sari Andhie Febrian Andre Steven Andre Steven Hutagaol Andreas Yoshiro Ogawa Andrew Andrew Andrew Andrew, Andrew Andryanto Andryanto Angel Lim, Michelle Angela Angela Angelina Alicia Angelina Valensia Angelina, Winna Angeline Aurellia Angeline Aurellia Angeline Goh Anggriani, A. Arienda Gitty Ramadani Arviano, Hengky Arvin Clarence Aurellia, Angeline Ayu Fauzia Rahmah Bella Oktavia Maryto Benny Benny Bigson Bigson Bryan Antonio Marwan Candy - Candy Candy Carol, Carol Cedrich Zakhariah Celine Kho Celine Kho Cerina Cerina Chen Chen Aprilia Sabila Chris Topher Chuadra, Wiriya Dharma Cindy Aulia Putri Cindy Fransiska Cindy Valentina Cing Mei Conny Agustin Cuandra, Fendy Dedy Delfina Delfina Deni Ariadi Dennis Dennis Desi Mulyati Destiana Safitri Devin Devin Devin Devin Diarti, Yen Diavika Febriyanti Dimas Zainudin Doni Indrianto Eddy Oktarianto Eddy Oktarianto Edy Marsono Elida, Shelly Ellen Ellen Ellen Ellen Ellen Ellen Erick Erick Erick Erick Erlen Erlen Erlen, Erlen Erliani Erliani Estina Sativa Eva Juliana Evelyn Tan Evita Kordinata Fernado Fernado Fernando Fernando, Fernando Feronika Romadoni, Salsabilah Fifyanty, Fifyanty Fionna Quinn Firman Adiyasa Firman Firman Florentina Jasmine Florentina Jasmine Gary Tan Ghinanda Nasywa Grace Geovanni Gusfandi Gusfandi Hadi Nanto Hafidatul Husna Hardy Winata Lie Hariyani Ningsih Harsono Harsono Hartono, Benedicte Hartono, Cindy Hendry Setiawan Hendy Hendy Henliyanto Henliyanto Herman Herman Hery Haryanto Hery Haryanto Ilianto Tri Sagianto Irvin Irvin Isnaini Isnaini Isnaini Ivander Lukito Ivander Luktio Jacelyin Jacelyin Jasmine, Florentina Jeanette Andhini Nurulia Mashita Jeffrey Jeffrey Jefry - Jenny Jenny Jenny Jenny Jenny, Jenny Jerly Engelina Jeslin Jeslin Jessica Angelina Jessica Novia Jessica Novia Jessica Valeria Jessy Jessy Jhony Budiman Jocelyn Jocelyn Joey Joey Joey, Joey Johny Budiman Jolin, Jolin Jovianto Jovianto Joycelin, Joycelin Julianto Julianto Junita Junita Kelly Kelly Kelly Kelly Kelvin Kelvin Kelvin Kelvin Kelvin Kelvin Kelvin Kwek Kendri Setiawan Kendy Setiawan Hartono Keyi Sylvia Tania Keyi Sylvia Tania Kho, Celine Koo, Felicia Kristina Kristina Lady, Lady Laurentcia Longli Lia Trinanda Lie, Kelvin Lila Apriliah Lili Karnita Lim, Cecilia Limgestu, Rico Lina Lina Lina Lina Lindawati Lindawati Lindawati Lindawati Lovis Vernando Lovis Vernando Lydia Sasmita M. Rifqi Taufiqurahman Mahendra, Rizky Adi Mairoza Mairoza Mairoza Maitri, Badra Marheni, Dewi Khornida Marzelina Sintia Putri Mega Fatimah Rosana Meilan Sri Despitra Meirany Ahsanti Merinda Wijaya Michael Setiawan Michael Setiawan Michelle Angel Lim Michelle Angel Lim MIFTAHUL JANNAH Mirza Salman Pahlavi Muhammad Taufik Muhammad Yaser Mansur Nainggolan, Ferdinand Nheza Aulia Putri Nopry Nopry Novi Aprillia Novilia Novilia Novilia Novilia, Novilia Oktarianto, Eddy Owen Owen Perawati Peter Khosasih Phangestu, Steffany Jessica Putri Ernisa Putri Jusinta Putri, Shieny Tan Rahma Gustina Putri Ramadhani Adinda Salsabila Ramadhani Adinda Salsabilla Rano Ardiansyah Reni Febriani Renndy Ferdianto Ria Hartoko Ricky Wijaya Rico Lim Gestu Rico Limgestu Robin Robin Robin Robin, Robin Romie Jhonnerie Romieo Romieo Rudiyanto Rudiyanto, Rudiyanto Safitri, Destiana Santi Santi Saw liong Selen Angelina Sepbianto Sepbianto Serena Phang Serly Diana Sherlyn Sherlyn Sherry Sherry Shieny Tan Putri Shirley Feblicia Silvana Aurelia Sisca, Veni siti rodiah Soecipto Soecipto Sonata, Vina Sonata, Vivi Stefani, Christine Stefhani Susanto Stephanie Stephanie Steven Steven Steven Steven Suci Syafitry Suprapto, Yandi Susanti Susanti Suwandi Suwandi Teddy Ricardo Toh Meng Loo Tony Candra Tu, Michelle Nataline Valentina, Cindy Veni Sisca Verandi, Rizal Vernando, Lovis Verren Calystania Vian Ervina Viandi Agustinus Vincent Vincent Vincent Vincent Vincent Vincent, Vincent Vira Vira Vivi Sonata Viviani Viviani Viviani, Viviani Vivyanti, Vivyanti Wendy Winardy, Jeffri Winnie Winnie Wira Ramashar Wismanto Wismanto Wisnu Yuwono Yandi Suprapto Yopie Hendra Yulfiswandi, Yulfiswandi Yulianti Yulianti Zulfiniar Nur Kalimah