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All Journal AKUNTABILITAS RJABM (Research Journal of Accounting and Business Management) Surya Abdimas JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Enterprise and Development (JED) Cendekia : Jurnal Pengabdian Masyarakat International Journal of Economics Development Research (IJEDR) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara AKM: Aksi Kepada Masyarakat International Journal of Education, Teaching, and Social Sciences Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Accounting and Taxation MABUSS: Journal of Management, Business and Social Sciences
Risal
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Enterprise and Development (JED)

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ESG disclosure and company profitability: Does company size play a role? Risal, Risal; Mustaruddin, Mustaruddin; Afifah, Nur
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10072

Abstract

Purpose — This study aims to examine the relationship between Environmental, Social, and Governance (ESG) disclosures and profitability, with firm size as a moderating variable.Method — This study employs a quantitative approach using Moderated Regression Analysis (MRA) techniques. The sample consists of 52 companies listed on the Indonesia Stock Exchange from 2017 to 2021.Result — We found that ESG disclosure has a significant negative effect on profitability, using ROA as a proxy. Additionally, company size moderates the relationship between ESG disclosure and ROA profitability.Practical implications — The study implies that disclosing corporate ESG activities incurs relatively high costs, which may reduce ROA in the short term. However, large companies are likely to have access to capital and resources that can help overcome ESG-related costs and ultimately increase ROA in the long term.
Co-Authors Adetia, Nova Afif Ali Afif Ali Afif Aris Setiawan Dowi Sinta, Fiyo Endang Kristiawati Endang Kristiawati Endang Kristiawati Endang Kristiawati Kristiawati Endang Kristiawati, Endang Febriati Febriati Febriati Febriati Febriati Giriati Giriati Helma Malini Hidayatullah, Ramdani Jaurino Jaurino M. Irfani Hendri M. Zalviwan Mayasafitri, Rina Muhammad Afif Mustaruddin Reni Dwi Widyastuti Renny Wulandari Renny Wulandari Samidah, Neneng Sarah Hanifa Sartono Sartono Senara Ernawati, Rosalia Sukma Febrianti Sutanto, Burhan Wahyu Wijayanto Wahyuni, Titi Putri Nuji Wendy Widiarti, Aika Wilda Sari Wildasari Yudistari, Yola