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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
Silvi Nur Rohma
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Economics, Econometrics & Finance

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ANALYSIS OF THE EFFECT OF ESG ON THE FINANCIAL PERFORMANCE OF PUBLIC COMPANIES ON THE INDONESIA STOCK EXCHANGE 2018-2022 Silvi Nur Rohma; Sari, Dewi Purnama; Paska, Yesica Apriliana; Amalia, Nabila Rizki
ANALISIS Vol. 16 No. 01 (2026): ANALISIS VOLUME 16 NO. 01 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i01.7657

Abstract

The purpose of this research is to examine how Environmental, Social, and Governance (ESG) disclosure affects business financial performance. This study examines financial performance using Return on Assets (ROA) data. Thomson Reuters provides ESG score data. The study population consists of companies listed on the Indonesia Stock Exchange with complete ESG data from 2018 to 2022. The sample was selected using a purposive sampling strategy, and hypothesis testing was conducted using multiple linear regression analysis. The final sample size for this study was 38 companies, based on the selection criteria. The findings indicate that ESG disclosure has a beneficial and significant impact on corporate financial performance. When considered individually, each ESG pillar (environmental, social, and governance) has a significant impact on ROA. This study suggests that promoting environmental responsibility, social responsibility, and effective corporate governance can improve financial performance. Furthermore, the study shows that ESG has a stronger impact on ROA in larger organizations
Co-Authors Amalia, Nabila Rizki Dewi Purnama Sari Yesica Apriliana Paska