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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Atria Dea Permata
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Implementasi Pengungkapan Environmental, Social dan Governance Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode: 2021 -2023 Atria Dea Permata; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7957

Abstract

the purpose of this study was to axamine the influence of environmental, social, and governance disclosure on the company performance. This study uses quantitative research methods with purposive sampling method as a sampling technique. The sample of this study is finance sector company listed on the Indonesia Tock Exchange in 2021-2023 and obtained 26 firms as samples that match the criteria. This study uses secondary data obtained from the company’s annual report and sustainibillity report using the documentation method. Hypothesis testing was carried out using multiple linear regression analysis methods. The result of this study indicate that environmental and governance have an influence on company performance. Meanwhile, the social have no influence on company performance.
Co-Authors Erma Setiawati