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Mega Silvia
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Determinan Environmental, Social, and Governance (ESG) Reporting Perusahaan di Indonesia: Perspektif Teori Sustainability Sri Astuti Lelani Putri; Mega Silvia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8591

Abstract

This study examines the relationship between green innovation, company size, and leverage on ESG Reporting in companies in Indonesia with a sample of 53 companies. Green Innovation is measured based on the number of green patents held by the company as a tangible indicator of commitment to sustainability, company size is measured using the natural logarithm of total assets, while leverage is measured based on the company's ability to pay off debts using its own capital. The results of the study indicate that green innovation has a positive effect on ESG Reporting, company size has no effect, and leverage has a negative effect. This finding is supported by sustainability theory, which emphasizes the importance of integrating environmental, social, and governance aspects into corporate strategies. Green innovation aligns with the principles of sustainability as it reflects a commitment to environmental preservation. The lack of influence from company size indicates that sustainability is more determined by the values and strategies of the company, rather than the scale of the business. Meanwhile, the negative influence of leverage suggests that financial pressure can hinder commitment to sustainability reporting. Overall, sustainability theory supports these findings.
Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tsyaniah, Tsyaniah; Silvia, Mega
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9194

Abstract

This study aims to evaluate the effect of sustainability reporting on financial performance in energy sector companies listed on the Indonesia Stock Exchange (IDX). Sustainability aspects are examined through three main dimensions, namely the economic, social and environmental dimensions. Financial performance is measured by the Return on Equity (ROE) indicator. A total of 64 companies were sampled using a purposive sampling approach for the period 2023. Data analysis was carried out using multiple linear regression methods. The analysis results show that the economic and social dimensions have a significant effect on ROE, while the environmental dimension does not show a significant effect. This study implies that strong sustainability disclosures, especially on economic and social aspects, can encourage the improvement of the company's financial performance.
Co-Authors . Ermanto Aditya Fridayanti Agianto Agustin Tiwow Agustini, Emilia Aisyah Allawiyah, Wiwi Annisa, Dian Azyumardi Azra Madani Basid, Mohammad Cathrin W.D. Geghi Dedah Jubaedah Des Welyyanti DEWI SARTIKA Dhea Nabillah Widayanti Dwiyanti, Dinda Efendi Efendi Efni Noor Salam Efrin Riyadi, Efrin Elizah, Putri Nur Emilia Gustini Enggal Hadi Kurniyawan Enny Zahratunnisa, Enny Fikri Fahru Roji Hayati, Wilda Iing Rika Yanti Iis Sri Hardiati Isnaniar Jesynt Destodita Zafwa Julianti, Elsya Kasiati Laode Rijai Limajatini, Limajatini Lucia Retnowati M. Titan Terzaghi Malau, Permata Sari Marylin S. Junias Mohammad Basit Muhamad Afif Sholahudin Muhammad Agus Muljanto Muhammad Riki Saputra Muhlisoh mulyani, sartika Nana Herdiana Abdurrahman, Nana Herdiana Nolita, Wiwik Nor'aina, Mutia Novia Juita Nurmalasari F, Deasy Nurul Fajriani Olly Norita Tetra Ompusunggu, Jennyver Vannesty Prasetio Ariwibowo, Prasetio Prasetyo, Yoyok Putri, Shafira Anindyah Rahayu, Yayu Puji ranjani, irfan Refinel Setyowati, Putri Sari Retno Shiddied, Diqy Fahrun Silvi Trisna Siti Nurhayati Nafsiah Sri Astuti Lelani Putri sumayasa, karel Syairal Fahmy Dalimunthe Tsyaniah, Tsyaniah Wibawa, Setya Chendra Yadi Janwari Yasir ", Yasir Yayu Puji Rahayu Yuliyanti Yuliyanti Zahratun, Azizah