HERSUGONDO, Hersugondo (2022) Artikel Dr. HERSUGONDO, SE, MM: Analisis Pengaruh Environmental, Social, Governance (ESG) Disclosure terhadap Kinerja Keuangan Perusahaan. JURNAL ILMIAH EKONOMI DAN BISNIS, 15 (2). ISSN e-ISSN : 2614-8870

Text (Artikel) (32) ANALISIS PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN.pdf Download (493kB)

Abstract

This case study discusses the effect of
Environmental Disclosure (EVN), Social Disclosure
(CSR), Governance Disclosure (CG) and
Environmental, Social, Governance (ESG) disclosure
on company performance, using control variables
including asset turnover and asset growth. The
variables that will be used in this study are the
dependent variable (Return on Assets), independent
variables (ESG disclosure, EVN disclosure, CSR
disclosure, and Corporate Govenance Disclosure), and
control variables (asset turnover and asset growth).
The population in this sample will use manufacturing
companies listed on the Indonesia Stock Exchange with
a range of 2016-2020. Samples will be taken by
purposive sampling method. Based on purposive
sampling, it was found that there were 25
manufacturing companies listed on the IDX (2016
2020) that had complete data. The data analysis
method used in this research is multiple regression
analysis. In addition, this research also uses statistical
techniques to test the hypothesys proposed in this study,
namely panel data using SPSS. This study found that
overall ESG Disclosure has a significant positive effect
on company performance and CSR Disclosure has a
significant negative effect on company performance.

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