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Pengaruh ESG terhadap Kinerja Perusahaan: Moderasi Board Gender Diversity Ulfa, Siti Naziyatul; Rahman, Annisaa
Journal of Economics and Management Scienties Volume 6 No. 3, June 2024
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v6i3.58

Abstract

Company performance is a metric in assessing the level of success of a company in a certain period. to maintain good company performance, companies need to manage core business, namely building good relationships with stakeholders. For investors as stakeholders, the availability of information presented by the company is very important to decide on the right capital allocation and avoid the risks that occur. With the encouragement from the government and investors as stakeholders, more and more companies want to provide a clear picture of corporate practices and responsibilities, one of which is by disclosing environmental, social and corporate governance (ESG) aspects. The purpose of this study to provide empirical evidence regarding the influence of ESG on company performance, provide empirical evidence regarding the role of board gender diversity on the influence of ESG on the performance of companies listed on the Stock Exchange in Indonesia and Germany in 2018-2022. The sampling technique in this study was purposive sampling. Data was taken from Thomsonreuters and this study used panel data regression analysis with STATA 17. The results of this study found that ESG has no effect on company performance in Indonesia. The results of further research found that ESG has a negative effect on company performance in Germany. This study found that board gender diversity plays a role in encouraging ESG activities to improve firm performance in Germany.
Environmental, Social, Governance (ESG) pada Kinerja Perusahaan denganBoard Gender Diversity sebagai Pemoderasi Ulfa, Siti Naziyatul; Rahman, Annisaa
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13058

Abstract

Companies need to build good relationships with stakeholders by meeting the demands of stakeholders which are the company's efforts to maintain good company performance. One of the company's efforts to build a good relationship with stakeholders is by disclosing transparent information. Currently, more and more companies want to provide a clear picture of corporate practices and responsibilities, one of which is by disclosing environmental, social and corporate governance (ESG) aspects. The purpose of this study is to provide empirical evidence regarding the influence of Environmental, Social, and Governance (ESG) on company performance and provide empirical evidence regarding the role of board gender diversity on the influence of ESG on the performance of companies listed on the Stock Exchange in Indonesia for the period 2018-2022. The sampling technique in this study was purposive sampling. The results of this study found that ESG has a positive effect on company performance and board gender diversity plays a role in encouraging ESG activities to improve company performance in Indonesia.