Journal of Humanities and Social Studies
Vol 8, No 3 (2024): JHSS (Journal of Humanities and Social Studies)

The Influence Of Esg Performance And Sustainability Reports On The Financial Performance Of Indonesian Companies In 2014 – 2023

Pangaribuan, Thomas Ariel Hasiando (Unknown)
Rokhim, Rofikoh (Unknown)

Article Info

Publish Date
24 Nov 2024

Abstract

This research uses data from 31 public companies listed on the Indonesia Stock Exchange (IDX) over a span of 10 years (2014 – 2023). This study employs the panel data regression method with a Fixed Effect on Model A – ESG and a Random Effect on Model B – Sustainability Report. It was found that the Environment pillar has a negative and significant effect on ROA, however, the Social and Governance pillars have a positive and insignificant effect on ROA. The presence of a Sustainability Report has a negative and insignificant effect on the ROA of companies in Indonesia

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Journal Info
Journal of Humanities and Social Studies
Website

Abbrev

jhss

Publisher

Universitas Pakuan

Subject

Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

Journal of Humanities and Social Studies is an academic journal that publishes scientific papers in the field of humanities and social studies. This journal is published two times a year (March and September) by Lembaga Penelitian dan Pengabdian Pada Masyarakat, Universitas Pakuan Bogor since 2017. ...