Pengaruh Pengungkapan Environmental, Social Dan Governance Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Yang Terdaftar Di Bei Periode 2021-2022)
DOI:
10.47709/jebma.v4i3.4704Dimension Badge Record
Abstract
Abstrack: The aim of the research is to analyze the influence of social, governance and environmental disclosure on the financial performance of non-financial companies. These three factors are measured using standard GRI index metrics, with financial performance as the dependent variable measured by ROA.
Method: Quantitative data using a purposive sampling approach was used in the research, selecting 35 companies from the non-financial sector for the 2021-2022 period, thus obtaining 70 survey data samples. Multiple regression analysis method as a hypothesis test.
Results: (1) ENV disclosure has no partial effect on the financial performance of the non-financial sector, with a sig value of 0.470 > 0.05. (2) SOC disclosure also has no partial effect on the financial performance of the non-financial sector, with a sig value of 0.725 which is > 0.05. (3) GOV disclosure does not show a partial influence on the financial performance of the non-financial sector, with a sig. 0.039 > 0.05.
Conclusion: Based on partial test results, it shows that there is no significant influence between environmental, social and governance (ESG) disclosure variables on company financial performance in the non-financial sector.
Keywords: Financial Performance, Environmental, Social, Governance, Company
Abstract viewed = 36 times
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Accepted Date: 2024-10-05
Published Date: 2024-10-28
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