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All Journal Gadjah Mada International Journal of Business Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis IJCER (International Journal of Chemistry Education Research) Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Pengabdian kepada Masyarakat Nusantara DEDIKASI PKM Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Jurnal Akuntansi dan Ekonomi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis International Journal of Business and Applied Economics (IJBAE) Balance : Media Informasi Akuntansi dan Keuangan Jurnal Pengabdian Pada Masyarakat METHABDI Journal of Islamic World and Politics Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Inovasi Pendidikan Kimia
Rahmawati, Ulfa
Politeknik Negeri Madiun
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Does ESG Score Impact on Financial Performance? The Moderating Role of Female Board of Directors Cahyaningdyah, Permatasari; Rahmawati, Ulfa; Orbentega, Oktavia Nur
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.545

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) on corporate financial performance (FP), and the role of female board of directors among ESG and corporate financial performance. Sustainability issues have been on the rise in recent decades, leading to increased market interest in transparency of companies' economic, environmental, and social performance (ESG). Companies carry out ESG performance as a form of responsibility to stakeholders. Disclosure of ESG performance that is responded positively by investors can impact the company's financial performance. With a quantitative method, the samples of this study are companies listed in the ESG Leader Index on the IDX in 2021-2023. The data collection technique uses purposive sampling. The number of samples is 60 companies. Hypothesis is tested with regression analysis. The empirical findings show that ESG, as measured by ESG risk, has a negative impact on corporate financial performance. In addition, female board of directors strengthen association of ESG and corporate financial performance. This study contributes to enriching the literature on stakeholder theory in the scope of corporate awareness of ESG. This research makes a practical contribution that companies that have good environmental and social responsibility do not necessarily have optimal financial performance. Hence investors and shareholders also need to understand this matter before making their investments.
Co-Authors Aji, Eko Trian Pramono ANANDA SETIAWAN Ardiatus Subekti, Gemelthree Ardyansyah , Ananta Ardyansyah, Ananta Billy Simboh Cahyanindyah, Permatasari Cahyaningdyah, Permatasari Danar, Danar Desi Triyani Dewi, Yuni Rosita Diah Sulis Setyawati Dimas Ganda Permana Putra Erna Fitri Komariyah Fahrur Rijal Ardiyanto Faizi, Rusdi Fitriyani, Zenita Afifah Frendy Frendy Gemelthree Ardiatus Subekti Halleina Rejeki Putri Hartono Hasan, Muhammad Ainur Istiqomah, Inuk Wahyuni Kurniawati, Dhea Dwi Maghfiroh, Ainun Mahgfiro, Intan Dini Nareswari, Tsalis Nareswari, Tsalis Jauza Neena Zakia Nova, Priska Nurrohman, Pungkas Orbentega, Oktavia Nur Permatasari Cahyaningdyah Prasaja, Mukti - Putri, Ghaitsa Zahira Shofa Pradana Sa’diyah, Noviachri Imro’atul Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Surwandono Surwandono Syaiful Ali Triyani, Desi Wibawa, Koerniawan Dwi Widodo, Nova Maulud Wijaya, Dika Putra