Pengaruh Environmental, Social dan Governance Disclosure Terhadap Profitabilitas Perusahaan

Penulis

  • Rano Wijaya Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
  • Syaiful Hifni Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
  • Saprudin Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
  • Isnawati Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
  • M. Nordiansyah Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
  • Sarwani Universitas Lambung Mangkurat, Indonesia

DOI:

https://doi.org/10.20527/jwm.v13i1.361

Kata Kunci:

Environmental Social and Governance (ESG), Profitability, Return on Assets (ROA), Indonesia Stock Exchange (IDX), Corporate Sustainability, Diversity

Abstrak

Profitability is one of the main objectives in establishing a company, with the end result being increased profits for shareholders. Given the importance of profitability in achieving this goal, research is needed on what factors influence it. Environmental, social, and governance disclosures will be measured for their impact on profitability. Environmental disclosure is measured using the PROPER Rating, social disclosure is assessed based on the Corporate Social Responsibility Disclosure Index (CSRDI), while governance disclosure is proxied through differences in gender, nationality, and size of the board of directors.

This study uses a population of companies that are issuers on the Indonesia Stock Exchange during the 2020-2023 period. In addition, purposive sampling will be used as the basis for selecting samples. This study uses path analysis in testing its hypotheses using SPSS as its statistical tool.

The results of the study found that Environment (X1), Gender Diversity (X3), National Diversity (X4), and Board Size (X5) all have a significant effect on ROA. Meanwhile, Social Disclosure (X2) does not have a significant effect in this model. Improvements in environmental policies, gender diversity, and national diversity have a positive effect on the company's financial performance. Larger board sizes tend to reduce financial performance, possibly due to increased complexity in decision making

Unduhan

Data unduhan belum tersedia.

Referensi

Agustina, A., Sulia, S., & Rice, R. (2017). Pengungkapan Tanggung Jawab Sosial dan Nilai Perusahaan: Dari Sudut Pandang Teori Akuntansi Positif dan Corporate Governance. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 33–44. https://doi.org/10.24815/jdab.v4i1.5697

Ahmad Ansari, valeed. (2012). Indian Journal of Corporate Governance Keywords Impact of Board Size: An Empirical Study of Companies Listed in BSE 100 Index (Vol. 5, Issue 2).

Akhter, F., Hossain, M. R., Elrehail, H., Rehman, S. U., & Almansour, B. Y. (2022). Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country. European Journal of Management and Business Economics. https://doi.org/10.1108/ejmbe-01-2021-0008

Bidang Kajian dan Kebijakan Administrasi Negara. (2010). Modul SPSS. Pusat Kajian Pendidikan dan Pelatihan Aparatur IV Lembaga Administrasi Negara Republik Indonesia.

Brigham, Eugene F., Houston, J. F. (2020). Fundamentals of Financial Management. In Fundamentals of Financial Management (Concise 10). Cengage Learning.

Brigham, E. F., Houston, J. F., Brazil, A. •, Canada, •, Mexico, •, & Singapore, •. (2022). Fundamentals of FinanCial managEmEnt. www.cengage.com/highered

Byrne, A., & Brooks Baillie Gifford, M. (2008). The Research Foundation of CFA Institute Literature Review Behavioral Finance: Theories and Evidence. 1979, 26.

Camilleri, M. A. (2015). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2), 224–242. https://doi.org/10.1108/SAMPJ-10-2014-0065

David Garson. (2008). Path Analysis.

Elkington, J. (1997). Enter the Triple Bottom Line.

Gulzar, M., Cherian, J., Hwang, J., Jiang, Y., & Sial, M. S. (2019). The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies. Sustainability. https://doi.org/10.3390/SU11020307

Hermuningsih, S. (2014). Profitability, Growth Opportunity, Capital Structure and the Firm Value. Buletin Ekonomi Moneter Dan Perbankan, 16(2), 115–136. https://doi.org/10.21098/bemp.v16i2.440

Miralles-Quirós, M. M., Miralles-Quirós, J. L., & Gonçalves, L. M. V. (2018). The value relevance of environmental, social, and governance performance: The Brazilian case. Sustainability (Switzerland), 10(3). https://doi.org/10.3390/su10030574

Pambudi;, J. E., Siregar;, I. G., & Widyarini, A. S. (2022). PENGARUH GENDER, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Review of Applied Accounting Reseach, 2(1).

POJK 51 - Keuangan Berkelanjutan (2017).

Sugiyono. (2013). METODE PENELITIAN KUANTITATIF, KUALITATIF DAN R & D (Alfabeta (Ed.)).

Tourky, M., Kitchen, P., & Shaalan, A. (2020). The role of corporate identity in CSR implementation: An integrative framework. Journal of Business Research, 117, 694–706. https://doi.org/10.1016/J.JBUSRES.2019.02.046

Unduhan

Diterbitkan

2025-03-08

Terbitan

Vol 13 No 1 (2025)

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 JWM (JURNAL WAWASAN MANAJEMEN)

Creative Commons License

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.