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Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Perusahaan: Sustainability Committee Sebagai Pemoderasi Silviani, Amanda Agnes; Kamaliah, Kamaliah; Wiguna, Meilda
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29027

Abstract

Environmental, Social, and Governance (ESG) disclosure has become increasingly important in recent years as investors become more aware of the company's impact on society and the environment. Sustainability committees play a crucial role in this process as they are responsible for ensuring that a company's ESG practices are transparent and aligned with its overall strategy. This research examines the relationship between ESG disclosure and company financial performance, with the Sustainability Committee as a moderating variable.  The study focuses on 205 non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2023, using panel data analysis with STATA version 17. The findings reveal a positive correlation between ESG disclosure and financial performance, where higher levels of ESG transparency lead to better financial results. The Sustainability Committee strengthens this relationship, pointing out that its presence significantly affects the impact of ESG disclosures on financial performance.
Co-Authors A Halim Afdaleni Ahadi, Rizky Ahmad Rifqi Aji Syahputra Alexanders, Miechael Alfiati Silfi Argarina, Argarina Asyifa, Putri Atika Zarefar Aunurrafiq, Aunnurrafiq Aunurrafiq, Aunurrafiq Azhar Azhar Aziri, Rahmat Dian Azwir Azwir Butar-Butar, Fadilah Muliani Br Darmasto, Bonifatius Dayani, Fitri Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Djamil, Sri Hayati Elfi Ilham Enni Savitri Erni Marlina fajri, cut zahratul Faradhiba, Faradhiba Fatwiany, Fatwiany Febri Yanti Fiddin, Fachroh Fitria Fitria Fristy, Anne Monika Gustari, Rizki Asih Handayani, Silvi Hardi Hardi, Hardi Has, Fandri Riomanugusta Hazrita, Fadilah Hendra Mizkan, Hendra Hendry Sugara Heriadi, Wales Hidayat, Fitra Humairoh, Fitri Ifan, Ariza Indah Sri Maharani, Indah Sri Indra Permana, Indra junita, mela Karlina Karlina khalida , meutia Laila Fitri, Laila Lara, Rahmi Larozsa, Nadina Latifatul Yaswat, Latifatul Lina Rahmawati mahara, tika Meilda Wiguna Mela, Nanda Fito Meutia Zahara Munawiah Abdullah Nasrizal, Nasrizal Nasution, Karlina Sari Nazivah, Arini Norseta Ajie Saputra Novelti Novita Indrawati Novita Sari Novita, Elva Chelia Noviyanthy Handayani Nur Azlina Nurhaliza, Cut Nurrahma Dewi, Nurrahma Nurul Badriyah Nurul, Badriyah Oktari, Vera Parida Hanum Pipin Kurnia Pipin, Kurnia Pohan, Ratna Sari Dewi Prameswari, Shakila Pratama, Adhitya Hadhi Prayetno Prayetno Purba, Junita Putrayuda, T. Fahrurriza Putri, Alya Maulidina Rahman, Aulia Rayendra Rasuli Rasuli Restu Agusti Reza Zulfikar Akbar Ria Nelly Sari Riski, Lindarti Risman Risman Rudy Yoga Lesmana Ruhul Fitrios Ryan Hidayat Sabariah, Hayatun Sera, Pinta Nopetri Sheba, Reynelda Silviani, Amanda Agnes Siti Nur Faridah Sitorus, Karolina Suherwan, Suherwan Sumbari, Sakina Supranto, Endi Supriono Supriono Suri, Dewi Puspa Susi Hendriani Suwarno Suwarno Syahputra, Haiqal Fermi Syahreza, Rena Syamsuyurnita, Syamsuyurnita Tarmonah, Tarmonah Teddy Haryadi thahira, afifah Triyani, Oetary Tussakdiah, Halimah Ulfa Afifah, Ulfa Vince Ratnawati Weni, Darma Yulia Efni Yusefa, Helmi Zulbahridar Zulbahridar, Zulbahridar Zulkarnain Zulkarnain