Article Per Year (5 Year)
p-Index From 2021 - 2026
6.882
P-Index
This Author published in this journals
All Journal Majalah Forum Teknik UGM Buletin Udayana Mengabdi Jurnal Kedokteran dan Kesehatan : Publikasi Ilmiah Fakultas Kedokteran Universitas Sriwijaya Buletin Penelitian Tanaman Rempah dan Obat Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Informatika dan Teknik Elektro Terapan JURNAL KOLABORASI Jurnal Kependidikan Media Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Journal of English Literacy Education AGROLAND: The Agricultural Sciences Journal Jurnal Pendidikan Dasar JURNAL SERAMBI ILMU Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Etika Demokrasi JURNAL GLOBAL EDUKASI Jurnal Pendidikan Almuslim Jurnal Agercolere Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen Abdimas Universal ULIN: Jurnal Hutan Tropis Alpen: Jurnal Pendidikan Dasar ICIT (Innovative Creative and Information Technology) Journal jurnal Teknik Industri - Unisi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Borneo Student Research (BSR) Jurnal Digit : Digital of Information Technology Jurnal Insan Farmasi Indonesia Ta'lim Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan CENDEKIA: Jurnal Ilmiah Pendidikan Bestari: Jurnal Pendidikan dan Kebudayaan Masa Keemasan : Jurnal Pendidikan Anak Usia Dini Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Rumpun Ilmu Kesehatan Seminar Nasional Insinyur Profesional (SNIP) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Jurnal Penelitian Ekonomi Manajemen dan Bisnis JGK (Jurnal Guru Kita) Jurnal Nusantara Berbakti Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) NUTRIENT JURNAL GIZI Nusantara Journal of Computers and its Applications Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat IIJSE Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Jurnal Intelek Insan Cendikia International Journal of Economics, Management and Accounting Biosainsdik: Biologi Sains dan Kependidikan Dialogika : Jurnal Penelitian Komunikasi dan Sosialisasi Jurna Pendidikan Manajemen Transportasi Edumaspul: Jurnal Pendidikan
Mardiana Mardiana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Other

Published : 102 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : IIJSE

 1 
The Effect of Environmental, Social, and Governance (ESG) Performance on Corporate Financial Performance in Indonesia: Based on the Perspective of Innovation Mardiana Mardiana; Tri Hanani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6215

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) performance on the financial performance of companies in Indonesia by considering innovation as a mediating variable and control variables, namely Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Assets Growth. This study uses secondary data from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The analysis used multiple regression, mediation analysis, and control variable testing. The results show that ESG values ​​do not have a significant effect on Return on Assets (ROA), either directly or through innovation as a moderating variable. In addition, the control variables show that EPS, DER, and asset growth have a more dominant effect on ROA than ESG values. These findings indicate that the benefits of ESG on financial performance may not be visible in the short term. In contrast, the integration strategy of ESG and traditional financial indicators needs to be improved to produce a significant impact. This study provides important insights for corporate sustainability strategies in developing countries.
Co-Authors A Halim A Rahim Abdul Hayat Aditya Murtilaksono Afiani, Kunti Dian Ayu Afriyana Siregar Agus Hendrayady Ahmad Khoiri Ahmad Khoiri Ahmad Zakaria Aisyah, Noor Akhmad Syarifuddin Al Arif Febrian Aleksander Purba Alfian Mas’ud Alma Ainun Namiroh Alun Paranggi Wicaksono Ameyla Nadhira Tsurayya Ana Kurnia Andi Baso Anggun Dwi Cahyani Fitri Anisa Nelva Siti Annisa Delia Putri Anzelia Srizky Aprillia Dilla Aprima Tirsa Arfanjie Zulham Asep Eka Nugraha Ason Ason Ati Atul Quddus Ayuchecaria, Noverda Badruli Martati, Badruli Basri Nurin Bella Saphira Budi Rachmat Hidayat Budi Setiawati Dahlan Tampubolon Darmayuda Darmayuda Deki Wibowo, Deki Desi Pratiwi Adhila Khoirunnisa DEWI MARLINA Dikpride Despa Djoko W. Karmiadji Eko Rudiansyah Ela Sukmawati Elfariyanti, Elfariyanti Elita Vasra Eny Winaryati Eriawati, Yossi Erna Prihandiwati Fadly Fadly FAJAR FIRDAUS Feryadi A. Fitri Kumalasari Fitriah Fitriah Fuad Zikri Gita Putri Sadelina Gultom Valentin Gustimal Witri H. Suwarto Haifa Muthi Hana Yuniarti Hapsari Ayu Firdha Harahap Azwar Hardiansyah Hardiansyah Harlen Harlen Harmuzan Harmuzan Hawalina Hawalina Herru Prasetyo Hilmah, Zuryani Hoitul Anam Husmul Beze, Husmul Idiannor Mahyudin Ihyani Malik Intan Z Irawati Irawati Itail Husna Basra Iyan Yani Rita Joko Sumantri Juaidah Agustina Juana Siska Kamasiah Kamasiah Kamsariaty Kamsariaty Kartina Kartina Kartini Kartini Kaspul Anwar Lukman Nul Hakim Lumbanraja D Benget Maemonah, Maemonah Mahfudz Mahfudz Maryoto Maryoto Mastiah Mastiah, Mastiah Mastikawati Mastikawati Matsna Nurul Kholidah Maulana Risal Naufal Maulida Maulida Meizano Ardhi Muhammad Meldawati Meldawati Melia Digna Pratiwi Misfa Susanto Misnar Misnar Mochamad Reza Adiyanto Mohammad Rif'at Muh Sarkowi Muhammad Ijlal Ghaly Muhammad Luthfi Muhammad Munsarif Muktashim Billah Nabilla Zulfi Nanda Puspita Dian Ni'matuz Zuhro NICO ARDIATMA OKTAVIO Noor Aisyah Novi Susanti Novia Ariani Nur Achmad Jabrial Nur Asia Hamzah Nurliani Bermawie NURUL HIDAYAH Otang Kurniaman Panca Sri Lanang Puji Endah Purnamasari Putri Amami Putri Mardiyanti Putri Wulandari Hari Rachman Quinta Normalita Rachmat Hidayat Rahartri Rahartri Rahim Abibur Rahmat Richard Raoda Tul Jannah Maruddani Ratna Widyawati Remy Martin Retno Wulandari Richard Rahmat Rikki Manurung Rochani Nani Rahayu Rosalia Herlinawati Saat Egra Septiana Devita Nurfadela Septiana T Setiawan, Ramadhani Shelly Isya Ramadhani Siti Sulthonah Hana Mahana Nur Hani'am Mari'a Siti Wardah Sriningsih Sriningsih Subhan Haris Affandy Sudirmansyah Sudirmansyah Susi Purwiyanti Suwahono Suwahono Syafril Basri Syamsir Syamsir Syarifah Farissi Hamama Tri Hanani Tupan Tupan Ufira Isbah Waridah Waridah Wiwik Haryani Yoga Saputra YUDHO JOKO PRESETYO YULI TRIAWATI Yunita Putriani Zainuddin Zainuddin Zariul Antosa Zarwinda, Irma Zuraidah Zuraidah