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All Journal EL-MUHASABA Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Afani, Moh.
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Economics, Econometrics & Finance

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The Role of ESG Factors in Shaping Financial Performance: Insights from Malaysia’s Industrial Landscape Afani, Moh.; Abdani, Fadlil; Hafizi, Muhammad Riza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.31252

Abstract

Purpose: This study aims to analyze the effect of ESG on the financial performance of energy and materials sector companies listed on Bursa Malaysia from 2021 - 2023. Method: This research uses a quantitative approach with a purposive sampling technique, and 23 companies were obtained as samples. Data was obtained from Refinitiv Eikon and financial statements, and SPSS 30.0 was used. To analyze the data. Companies that did not have complete ESG data from 2021-2023 were excluded from the analysis. Results: The results of this study show that environmental performance has a significant negative effect on financial performance, social performance has no significant direct effect on financial performance, while governance has a significant positive impact on financial performance. Implications: This study provides strategic recommendations for companies, investors, and regulators in managing sustainability issues to support sustainable long-term value creation. Novelty: This study focuses on energy and basic materials companies listed on Bursa Malaysia, an emerging market that is still relatively rare in the ESG literature. Meanwhile, most of the previous studies focused on developed countries that have stricter ESG regulations and more mature sustainability implementation.
SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Afani, Moh.; Atika, Bunga Filsa; Cahya, Rama Putra Adi; Setyaningsih, Nina Dwi; Murdiansyah, Isnan
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 2 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i2.1872

Abstract

This study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness.
Co-Authors Atika, Bunga Filsa Cahya, Rama Putra Adi Fadlil Abdani Hafizi, Muhammad Riza Isnan Murdiansyah Nina Dwi Setyaningsih