Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Widyaningrum, Diptya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN Widyaningrum, Diptya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the impact of the environmental, social, and governance (ESG) disclosure and each of its pillar on the firm performance using EBIT as the proxy. Sustainability report, which is a form of firm responsibility, can be a company strategy in attracting the attention of stakeholders. This study incorporates dependent variable (environmental disclosure, social disclosure, governance disclosure, and ESG disclosure), independent variable (firm perfomance), and control variables (leverage and listed years).The population in this study comprises non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling was carried out through purposive sampling, resulting in a total of 186 research samples.  The analysis method employed in this study is panel regression analysis.The findings of this study indicate that ESG disclosure as measured through the ESG score has a positive influence on firm performance Meanwhile, when measured individually, social disclosure and governance disclosure also has a positive influence on firm performance, but environmental disclosure does not have an influence on firm performance.
Co-Authors Abdul Rohman