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p-Index From 2021 - 2026
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All Journal Journal of Accounting and Finance Management (JAFM)
Anjelia Putri
Alumni Jurusan Teknologi Hasil Pertanian Universitas Lampung
Economics, Econometrics & Finance

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The Influence of Environmental, Social and Governance Performance on Financial Performance with Company Type ad Moderator Putri, Anjelia; Adrianto, Fajri; Rahim, Rida
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1448

Abstract

This study aims to determine the influence of Environmental, Social, and Givernance Performance on Financial Performance. This research method used is a quantitative method. The data used in this study is secondary data in the form the websited (www.idx.co.id) and Refinitiv Eikon. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2023. The sample was selected from the purposive sampling method and obtained a sample of 35 companies from several predetermined criteria. The analysis technique used in this research is panel regression analysis with the help of Eviews version 12. The results of the analysis show that Environmental Performance has no significant positive effect on Financial Performance. Social Performance has a positive and significant effect on Financial Performance. Governance performance has a negative and significant effect on financial performance. Environmental Performance has no significant effect on Financial Performance moderated by Company Type. This research can contribute to add literature related to additional considerations such as Environmental Performance, Social Performance, Governance Performance and Financial Performance for investors in evaluating the company's potential.
Co-Authors Adrianto, Fajri Rida Rahim