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All Journal E-Jurnal Akuntansi
Sukartha, P. D'yan Yaniartha
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Economics, Econometrics & Finance

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The Relationship between Environmental, Social, and Governance (ESG) Performance and Stock Return Rossalina, Ni Luh Ade Meina; Sukartha, P. D'Yan Yaniartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the relationship between environmental, social, and governance (ESG) performance and each of its pillars on stock returns of companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research population consists of all publicly listed companies, with a sample of 3,952 observations selected through purposive sampling. Data were obtained from Refinitiv Eikon and company financial reports. The analytical method employed is multiple linear regression. The results indicate that overall ESG performance, as well as the environmental, social, and governance pillars, has a negative relationship with stock returns.
Co-Authors Ni Ketut Rasmini Rossalina, Ni Luh Ade Meina