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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Zainal , Andi Maghfirah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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HUBUNGAN ANTARA ESG DAN KINERJA KEUANGAN Arsal, Muryani; Ardhana, Chindy Putri; Amaliah , Nur Fitri; Zainal , Andi Maghfirah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1026

Abstract

This study aims to analyze the impact of (ESG) performance disclosure on corporate financial performance. Employing a systematic literature review approach, the research evaluates recent literature that utilizes secondary data, such as annual reports and ESG scores from independent institutions. The analysis reveals that ESG implementation positively influences operational efficiency, attracts investor interest, and enhances corporate market value. The governance aspect consistently demonstrates a significant contribution to financial performance, while the Environmental aspect exhibits more variable positive effects depending on the industrial sector. On the other hand, the Social aspect produces mixed outcomes. This study highlights the challenges of ESG implementation in Indonesia, including the lack of uniform reporting standards and regulatory complexities, but underscores its potential benefits in enhancing business sustainability. The practical implications of this research emphasize the need for integrated ESG strategies to maximize long-term corporate value and meet stakeholder expectations.
Co-Authors Amaliah , Nur Fitri Ardhana, Chindy Putri Arsal, Muryani