PENGARUH PENGUNGKAPAN ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2019)

Jurnal Bina Akuntansi

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Field Value
 
Title PENGARUH PENGUNGKAPAN ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2019)
 
Creator Husada, Era Vivianti
Handayani, Susi
 
Description This study aims to examine the effect of ESG disclosure on financial performance within firm. By using sample of 80 firms in finance sector, listed in Indonesia Stock Exchange for 2017-2019, sample selected using purposive sampling technique.Financial performance measured by Return on Asset, Tobin’s Q, and Sales Growth, the analysis method used is multiple regression analysis. The result showed that ESG disclosure only affect Return on Asset simultaneously, furtheranalysis showed that none of the economic performance variables affected by ESG disclosure partially, instead control variable produce mixed result that affect financial performance variable itself.
 
Publisher Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
 
Date 2021-07-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://wiyatamandala.e-journal.id/JBA/article/view/173
10.52859/jba.v8i2.173
 
Source Jurnal Bina Akuntansi; Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021; 122-144
2656-9515
2338-1132
10.52859/jba.v8i2
 
Language eng
 
Relation https://wiyatamandala.e-journal.id/JBA/article/view/173/117
 
Rights Copyright (c) 2021 Era Vivianti Husada, Susi Handayani
http://creativecommons.org/licenses/by/4.0
 

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