Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Siti Rahmi Nurannisa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
ESG VS Kinerja Perusahaan, Uji Empiris Perusahaan LQ45 Siti Rahmi Nurannisa; Bandi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2217

Abstract

This study aims to identify the effect of Environmental, Social, and Corporate Governance (ESG) disclosure on the financial performance of companies in Indonesia, using Return on Assets (ROA) and Tobin's Q as indicators. Through panel data analysis of companies listed on the Indonesia Stock Exchange during the period 2017-2021, this study find that ESG scores have a significant positive effect on company ROA, but have no significant effect on Tobin's Q. These results prove that ESG disclosures can provide relevant information about a firm's financial performance, with ROA as a more responsive indicator to ESG factors. The implication of this study is that it is important for firms to improve their ESG disclosures to gain investor confidence and improve their financial performance.
Co-Authors BANDI