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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL KEBANGSAAN Jurnal Riset Akuntansi dan Keuangan Devotion: Journal of Research and Community Service Jurnal Jaminan Kesehatan Nasional Asian Journal of Management Analytics Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Nadirsyah, Nadirsyah
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

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The The Impact of Environmental, Social, and Governance (ESG) on Financial Performance Moderated by Firm Age and Firm Size Ibrahim, Ibrahim; Syam BZ, Fazli; Nadirsyah, Nadirsyah
Asian Journal of Management Analytics Vol. 5 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i1.16015

Abstract

This study investigates the relationship between Environmental, Social, and Governance (ESG) disclosure and corporate financial performance, with firm age and firm size incorporated as moderating factors. ESG disclosure has increasingly been recognized as an important indicator of firms’ commitment to sustainability and responsible business conduct. Financial performance is assessed through Tobin’s Q, Return on Assets (ROA), and Return on Equity (ROE). The study examines consumer goods firms listed on the Indonesia Stock Exchange over a five-year horizon using Moderated Regression Analysis (MRA). The findings indicate that firm age and firm size play important roles in conditioning the relationship between ESG disclosure and financial performance, suggesting that the impact of ESG disclosure differs depending on firm-specific attributes.
Co-Authors Amalia, Ridha Anggraini, Shella Yolan Aprilia, Ochi Cici Darmayanti Darwanis Darwanis Dhikin, Hidayatussa Diliasmara, Dimas Aldrian Fahmi, Hadi Kurnia Fazli Syam BZ, Fazli Fitri, Fanalia Fitri, finalia Heru Fahlevi, Heru Ibrahim Ibrahim Irma Safitri Jhon Andra Asmara Khairunnah, Iffah Mariana Mariana Mastura, Nadia Maya Febrianty Lautania Mirna Indriani Muhammad Fazil, Muhammad Muharram, Fadlan Nur Munadi, Said Munandar, Wahyu Muraiya, Muraiya Ningsih, Fatria nurdiansyah, rizki Nurrahma, Fanni Purnama, Fifit Putri, Safrida Rahadi, Farhan Dama Ratna Mulyany, Ratna Ridwan Ibrahim Ridwan, Ridwan Rizqina, Tania Indira Rosmalita, Nova Said Musnadi Suryani, Riska Marwahidah Syukriy Abdullah Ulfida, Deafatunnizwa