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All Journal Nusantara Science and Technology Proceedings Jurnal Riset Multidisiplin dan Inovasi Teknologi
Masarrah, Syalia
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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The effect of implementing environmental disclosure in Manufacturing Companies Masarrah, Syalia; Laili, Mirna Nisfaul; Sunani, Avi; Widodo, Ulfa Puspa W.; Wijaya, Muh. Syah Arief A.
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4167

Abstract

Environmental disclosure is a useful tool for evaluating a company's environmental performance. Environmental performance is impacted by environmental disclosure. Information on the environment that is included in the company's annual report is also considered environmental disclosure. The financial statements of the company, performance reports, and information about the company's capital or share circulation are just a few of the sources or supporting resources that are required to bolster this review. This study's methodology is a literature review that draws on qualitative data from 15 worldwide journals or papers. The findings demonstrate that, depending on which areas are benefited and which are not, environmental performance can have a favorable or negative impact on the business. However, if disclosure is given, it will indicate the general state of the business, whether it is doing well or not. Investor trust may be lowered and the company's reputation may suffer if there are instances of abnormal behavior. Because of this, experts advise businesses to enhance their corporate culture, rules, and procedures prior to disclosing any environmental information.
Influence of ESG Ratings on Profitability Ratio in Company with ESG Values Masarrah, Syalia; Suryaningrum, Diah Hari
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 3 № 03 (2025): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v3i03.1979

Abstract

The research goal is analyze the influence of ESG ratings on financial ratios. Financial ratio studied is profitability, with ROA as an indicator, in companies listed with ESG values ​​on the Indonesia Stock Exchange. This study seeks to address the issue of how companies maintain their financial resilience and stability. This is based on the phenomenon of GHG emissions from research by the European Department of Communications in 2024. Quantitative methods were used to examine 13 samples consisting of 5 companies in the energy sector and 8 companies in the infrastructure sector from 2019-2023. The sample size was selected using a purposive sampling method. Data analysis techniques used were descriptive statistical analysis and regression analysis, processed using IBM SPSS version 26. Meanwhile, data tabulation was performed using Microsoft Excel. The results of this study indicate that ESG ratings have a significant positive effect on the profitability financial ratio with ROA as an indicator. This is supported by the robustness test results using the regression method with the addition of control variables, proving the model's robustness. Based on these results, the implications of this study are that it can serve as a reference for companies implementing ESG to improve their ROA, and for investors when selecting companies to invest.
Co-Authors Diah Hari Suryaningrum Laili, Mirna Nisfaul Sunani, Avi Widodo, Ulfa Puspa W. Wijaya, Muh. Syah Arief A.