Jurnal Eksplorasi Akuntansi (JEA)
Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi

Mahclania, Arini (Unknown)
Helmy, Herlina (Unknown)



Article Info

Publish Date
10 Nov 2025

Abstract

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these risks affect corporate performance, with Enterprise Risk Management (ERM) being one of the indicators affected. This study aims to evaluate the impact of Environmental, Social, and Governance (ESG) risks on ERM, with family ownership as a moderating variable in companies listed on the Indonesia Stock Exchange in 2024. This is a quantitative study. The study population includes companies listed on the Indonesia Stock Exchange. Using purposive sampling and secondary data sourced from IDX and Morningstar Sustainalytics, accessed via www.idx.co.id. The required data includes ESG risk scores and ERM-related disclosures. Hypothesis testing was conducted using moderation regression analysis with IBM SPSS 26t. The results indicate that ESG risk does not have a significant direct effect on ERM. However, family ownership significantly moderates the relationship between ESG risk and ERM.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...