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Nurlaila, Fauziyah Syifa
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Economics, Econometrics & Finance Education

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Pengungkapan ESG dan Kinerja Perusahaan: Keunggulan Kompetitif sebagai Moderasi Nurlaila, Fauziyah Syifa; Mutmainah, Siti
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6986

Abstract

Main Purpose – This study aims to analyze the effect of ESG diclosure on firm performance with competitive advantage as a moderating variable. Method – The sample selected using purposive sampling from the financial industry listed on the Indonesian Stock Exchange (IDX) for the period 2021-2023. The analysis technique employed is panel data regression using E-Views. Main Findings – Theresult indicate thet ESG disclosure has a positive and significant effect on firm performance. However, competitive advantage does not moderate the relationship between ESG disclosure and frim performance. Theory and Practical Implications – These implications reinforce the importance of integrating ESG into business strategies to enhance competitiveness and create long-term value. Novelty – This study provide a perspective on the role of competitive advantage as a moderating variable in the relationship between ESG disclosure and corporate performance in the financial industry.
Co-Authors Siti Mutmainah