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All Journal EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri EKONOMIS : Journal of Economics and Business Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Accounting & Finance in Asia Pasific Reviu Akuntansi, Keuangan, dan Sistem Informasi ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Abdimas Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Adri Putra Nugraha
Accounting Department Faculty Of Economics And Business Brawijaya University, Jl. M.T. Haryono 165 Malang No Telepon:08123352564, Emai:manunggal102@yahoo.com No Telepon:08566109909, Email:putra_adri@yahoo.com
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kepemilikan Institusional Terhadap Pengungkapan ESG Dengan Kinerja Keuangan Sebagai Variabel Moderasi Putri, Yulia Ananda; Nugraha, Adri Putra
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.48168

Abstract

This study aims to examine the effect of institutional ownership on Environmental, Social, and Governance (ESG) disclosure, with financial performance as a moderating variable. The research was conducted on companies listed in the ESG Quality 45 IDX KEHATI index for the 2021–2023 period using secondary data. A quantitative method with Structural Equation Modelling-Partial Least Square (SEM-PLS) was employed for analysis. The findings reveal that institutional ownership has a positive and significant effect on ESG disclosure as well as on financial performance. However, financial performance is not proven to moderate the relationship between institutional ownership and ESG disclosure. These results emphasize that institutional ownership plays a crucial role in enhancing ESG reporting transparency, while financial performance does not necessarily strengthen the relationship between institutional ownership and ESG disclosure.
Co-Authors A Muhamad Jazuli, A Muhamad Abimanyu, I Wayan Pradnya Sena Adis Berliana Dewi Akie Rusaktiva Andriyanto , Rahmad Astuti, Vina Sri Choirul Huda Choirunnikmah, Dinis Dewi, Adis Berliana Ervin Permatasari Fadliana, Qisthin Afifa Fathanudin, Muhammad Firdaius, Rizalnur Hakim, Khalishah Putri Khalishah Putri Hakim Misbakhul Munir Nadhivatuzuhro, Iqlimah Noorlailie Soewarno Novanda Anggra Pratiwi Permatasari, Ervin Pratiwi, Novanda Anggra Putri, Kezya Aninditha Putri, Yulia Ananda Reyhan Achmad Karis Rizalnur Firdaus Rizka Fitriasari Robiah, Siti Wardatul Saraswati, Devi Ayu Siti Wardatul Robiah Subandi, Hendi