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All Journal SEIKO : Journal of Management & Business Tangible Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi Sektor Publik Jurnal Sipakatau
Surianto, Nurul Maghfirah
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Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Neuroscience Social Sciences Other

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Journal : Tangible Journal

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Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Co-Authors Azisah, Andi Nurul Indrijawati, Aini Jauhari, Yustika Kartini Kartini Muflikhah, Itsna Nurfitrah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Risa Rukmana Samsinar Samsinar Suhandi Wahdana, Nadhiyah Putri Yusuf, Zulfadli