PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, DAN GOVERNANCE DISCLOSURE TERHADAP KINERJA KEUANGAN

Maulidiya, Maulidiya (2025) PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, DAN GOVERNANCE DISCLOSURE TERHADAP KINERJA KEUANGAN. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on corporate financial performance, measured by Return on Assets (ROA). The research objects include all sectors of companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study employs a quantitative method using panel data regression analysis through the Random Effect Model (REM) approach, utilizing Stata 17 software.
The results of the study indicate that (1) Environmental Disclosure does not have a significant effect on Return on Assets (ROA). (2) Social Disclosure also does not have a significant effect on Return on Assets (ROA). (3) Governance Disclosure does not have a significant effect on Return on Assets (ROA).

The disclosure of Environmental, Social, and Governance (ESG) has not directly impacted corporate financial performance in Indonesia, particularly as measured by Return on Assets (ROA), within the studied period.

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