Pengaruh Ukuran Perusahaan, Umur Perusahaan, Jenis Industri, Dan Struktur Kepemilikan Terhadap Environmental, Social, and Governance (Esg) Disclosure (Studi Empiris Perusahaan Di Indonesia Yang Terdaftar Di Idx 2017-2020)

Roestanto, Anantya; Vivianita, Alfa; Nurkomalasari, Nyayu

doi:10.35906/jurakun.v8i1.958

Cited by 2 publications

(1 citation statement)

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“…It is rooted in a social contract where companies are expected to not only operate for profit alone but also address various societal issues, such as environmental, health, and employee safety concerns. (Roestanto et al, 2022). Dowling and Pfeffer (1975), as cited in Safriani and Utomo (2020), stated that organizations are integral parts of the social system and should try to create harmony between values and societal norms.…”

Section: Legitimacy Theorymentioning

confidence: 99%

Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America

Putriningtyas,

Widiastuti,

Sjam

2024

JAM

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This research aims to examine the influence of Environmental, Social, and Governance Disclosure, Capital Structure, and Managerial Ownership on Financial Performance, with Good Corporate Governance as a moderating variable. The research focuses on Indonesian and American mining companies listed on the Indonesian Stock Exchange and the New York Stock Exchange. The number of samples in this research was 250 mining companies in Indonesia and 75 mining companies in America. The research employs purposive sampling method to select the sample. The results show that Environmental, Social, and Governance Disclosure negatively affects financial performance in both Indonesia and America, indicating that higher levels of Environmental, Social, and Governance Disclosure are associated with lower financial performance. Capital structure, as measured in Debt to Asset Ratio, has a negative influence on Financial Performance both in Indonesia and America, implying that greater reliance on debt is linked to poorer financial performance. Managerial Ownership exhibits a positive influence on financial performance in both Indonesia and America, suggesting that higher levels of managerial ownership are associated with better financial performance. In Indonesia, Good Corporate Governance as a moderation strengthens the influence of Environmental, Social, and Governance Disclosure on financial performance. However, in America, Good Corporate Governance does not have a similar strengthening influence. Good Corporate Governance as a moderation also strengthens the influence of Capital Structure on financial performance in Indonesia, but not in America. Good Corporate Governance as a moderation does not enhance the influence of Managerial Ownership on financial performance in both Indonesia and America.

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Section: Legitimacy Theorymentioning

confidence: 99%

Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America

Putriningtyas,

Widiastuti,

Sjam

2024

JAM

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Analysis of the Influence of Environmental, Social, and Governance (ESG) on Company Value in Companies Listed in the Jakarta Islamic Index (JII) Period 2019-2021

Arifah,

Damayanty,

Damayanti

2023

sbsee

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Purpose: The writer has the aim of researching the impact of environmental, social, and governance on the company values of company listed in Jakarta Islamic Index. Design/Methodology/Approach: This studies approach makes use of quantitative studies techniques. The information used in this research is secondary statistics. The population and samples used in this study were 60 populations by taking 20 samples of manufacturing companies in the food and beverage industry sub-sector. Findings: The test results show that the environmental and social variables do not affect company value, then governance variables have an effect on company value. Implications/Originality/Value: So it’s concluded that the environmental and social variables do not affect company value, then governance variables have an effect on company value.

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Pengaruh Ukuran Perusahaan, Umur Perusahaan, Jenis Industri, Dan Struktur Kepemilikan Terhadap Environmental, Social, and Governance (Esg) Disclosure (Studi Empiris Perusahaan Di Indonesia Yang Terdaftar Di Idx 2017-2020)

Cited by 2 publications

References 0 publications

Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America

Environmental, Social, and Governance Disclosure as Pathway to Business Sustainability on the Mining Companies in Indonesia and America

Analysis of the Influence of Environmental, Social, and Governance (ESG) on Company Value in Companies Listed in the Jakarta Islamic Index (JII) Period 2019-2021

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