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All Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Hidayatul Aisyah Nur Rohman
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Economics, Econometrics & Finance

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Pengaruh Environmental, Social, and Governance (ESG) terhadap Financial Performance : Peran Struktur Kepemilikan sebagai Variabel Pemoderasi Hidayatul Aisyah Nur Rohman; Nur Ainiyah; M.Bahril Ilmidaviq
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.425

Abstract

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.
Co-Authors Fachry Abda El Rahman M.Bahril Ilmidaviq