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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Siti Maryama
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis

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Pengaruh Environmental, Social, Governance (ESG) Terhadap Kinerja Keuangan Perusahaan Manufaktur Tahun 2019 - 2022 Anita Sari; Siti Maryama
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i4.1073

Abstract

Environmental, Social and Governance (ESG) issues due to company activities have recently become the focus of stakeholder assessments in realizing sustainable companies. The purpose of this study was to determine the effect of Environvental, Social and Governance (ESG) on company financial performance in energy sector companies listed on the IDX in 2019-2022, using ROA as the dependent variable and environmental disclosure, social disclosure and governance disclosure as independent variables. The results of the study are Environmental disclosure (X1) has a positive and significant effect partially on financial performance (Y) with a significance value of 0.017. Social disclosure variables (X2) and governance disclosure have no effect on financial performance (Y) with a significance value showing a negative direction of 0.596 and 0.671. Environmental, social and governance disclosure variables simultaneously affect financial performance with a significance value of 0.003.
Co-Authors Anita Sari Berlianingsih Kusumawati Ermalina Ermalina Sulistyo Seti Utami Tatum Artha