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All Journal AKUNTABILITAS At-Taradhi: Jurnal Studi Ekonomi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah SYIRKAH EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan JIFA (Journal of Islamic Finance and Accounting) MALIA: Journal of Islamic Banking and Finance Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Shafin: Sharia Finance and Accounting Journal Journal of Islamic economy and Community Engagement Transformatif: Jurnal Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) J-ISACC : Journal of Islamic Accounting Competency Journal of Accounting Inquiry Journal of Business Management and Islamic Banking Journal of Islamic Economic Scholar Jurnal pengembangan pendidikan akuntansi dan keuangan Sunan Kalijaga: Islamic Economics Journal JIFA (Journal of Islamic Finance and Accounting)
Putra, Rosyid Nur Anggara
UIN Sunan Kalijaga Yogyakarta
Religion Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Social Sciences

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Analyzing ESG's Role as a Mediator in Corporate Resource Allocation and Financial Outcome Senjani, Yayu Putri; Putra, Rosyid Nur Anggara
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43996

Abstract

Sustainable finance is a key focus for the Financial Services Authority (OJK) to support a green economy, yet the financial sector's understanding of its role remains limited. This study examines data from 12 companies listed on the SRI KEHATI Index over a 10-year period (2011-2020), analyzing the impact of corporate resource allocation on ESG performance and financial outcomes. The results show that investments in research and development (R&D) and cash flows directed toward investment activities significantly enhance financial performance, while human resource expenditures have no discernible effect. These findings align with the resource-based view, suggesting that innovation and strategic investments are more effective in improving profitability than labor-related costs. Moreover, ESG performance does not mediate the relationship between company resources and profitability, indicating that, for the companies studied, ESG factors have yet to be a significant driver of financial performance, reflecting the financial industry's limited integration of sustainable finance.
Co-Authors Achmad Pradana Ahmad Pauyan Alif Khuwarizmi Maulana Julendra Alif Miftahul Fahmi Antin Okfitasari, Antin Asaqdah, Siti Halizah Asep Maulana Rohimat Fadmaulida, Nilam Hafas, Muhammad Mutuah Hanina Halimah Sa'diyah Heri Purwanto Hidayah, Firda Nur Ifah Rofiqah Inon Listyorini Inon Listyorini, Inon Istanto , Istanto kholis , Nur Miftahul Jannah Muh Rudi Nugroho Muh. Rudi Nugroho Muh. Rudi Nugroho, Muh. Rudi Muhammad Mutuah Hafas Nafisah Novalia Novita Anggraeni Nur Arifah Nurjanah Nuzly Camelia Siregar Prasojo Prasojo Prasojo, Prasojo Rofiqah, Ifah Shinta, Septiana Has Siti Halizah Asaqdah Sulaiman Ahmad Warohmah, Vesti Winwin Yadiati Yadiati, Winwin Yayu Putri Senjani, Yayu Putri