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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Damayanti, Vira Ayu
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Economics, Econometrics & Finance Social Sciences

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Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia Cahyono, Suham; Damayanti, Vira Ayu; Ardianto, Ardianto
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31466

Abstract

The purpose of this study is to investigate the impact of environmental, social, and governance (ESG) disclosure on corporate investment decisions. Data were collected from annual reports of firms listed in Indonesia Stock Exchange between 2015 and 2020 (378 firm-year observations). Using Ordinary Least Square (OLS) and fixed effect estimation, this study found that the dimension of ESG practices positively affects corporate investment decisions. In addition, the presidential election periods increase the effectiveness of corporate investment decisions. The study results reveal that uncertainty in the economic and business environment over the impact of general elections increases the company's ability to generate higher investments. This study contributes to the company strategic alignment to justify management about investment prioritize in the stakeholder wealth through ESG disclosure.
Co-Authors Ardianto Ardianto Cahyono, Suham