Articlehybrid2024

Pengaruh Environmental, Social, and Governance (ESG) terhadap Financial Performance : Peran Struktur Kepemilikan sebagai Variabel Pemoderasi

Hidayatul Aisyah Nur Rohman · Nur Ainiyah · Muhammad Bahril Ilmiddaviq

21 citations0/0 files storedJurnal Ilmiah Ekonomi, Akuntansi, dan Pajak

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.

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2023An empirical analysis of the impact of ESG on financial performance: the moderating role of digital transformation 2017ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI LQ45 2022The moderating effect of innovation on the relationship between environmental and financial performance: Evidence from high emitters in Australia 2021A critical review of the application of the legitimacy theory to corporate social responsibility 2020Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan pada Perusahaan Manufaktur 2022PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN PERUSAHAAN SEBAGAI VARIABEL MODERASI 2022DETERMINASI KEBIJAKAN DIVIDEN DAN KINERJA PERUSAHAAN: KEPEMILIKAN MANAJERIAL DAN KINERJA KEUANGAN (LITERATURE REVIEW MANAJEMEN KEUANGAN)2020PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN MNUFAKTUR

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