PENGARUH ENVIROMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2021-2023

Authors

  • Ahmad Rifky Hardiansyah Universitas Bina Darma, Indonesia
  • Citra Indah Merina Universitas Bina Darma, Indonesia

DOI:

https://doi.org/10.29040/jie.v8i3.14776

Abstract

This research was conducted with the aim of testing and analyzing the effect of environmental, social, and corporate governance disclosure on profitability. This study is a type of quantitative descriptive research using secondary data. The population that is the focus of this study is consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2021-2023. The sampling method for this study was carried out using purposive sampling. The criteria for selecting research samples include consumer non-cyclical companies listed on the stock exchange from 2021-2023, consumer non-cyclical companies that are not included in the food and beverage sector, companies that do not publish annual financial reports from 2021-2023, companies that do not have sustainability reports from 2021-2023. The number of consumer non-cyclical companies that meet these criteria and are the research sample is 18 companies. Data collection was carried out by downloading financial reports and sustainability reports from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression. The results of the study indicate that environmental and social disclosure partially does not affect profitability, while governance disclosure affects profitability

References

AIditaimai, F. W. (2022). AInailisis Pengairuh Environment, Sociail, Governaince (Esg) Score Terhaidaip Return Saihaim Yaing Terdaiftair Di Index Idx30. Contemporairy Studies in Economic, 1(4), 592–602. http://dx.doi.org/10.21776/csefb.2022.01.4.05.

AIggil Filliain Rikaindi, & Megai Silviai. (2023). Pengairuh Environmentail, Sociail, Governaince (ESG) terhaidaip Kinerjai Keuaingain Perusaihaiain Indonesiai:Berdaisairkain Pedomain ESG Kementeriain Keuaingain Indonesiai. Jurnail AIkuntainsi Dain Bisnis Krisnaidwipaiyainai, 10(3), 1530–1538. https://doi.org/10.35137/jaibk.v10i3.69

Ghaizaili, AI., & Zulmaiitai. (2020). Pengairuh pengungkaipain environmentail, sociail, aind governaince (ESG) terhaidaip tingkait profitaibilitais perusaihaiain (studi empiris paidai perusaihaiain sektor infraistruktur yaing terdaiftair di bursai efek Indoneisai. Prosiding SNAIM PNJ, 1–13.

Indy, L. AI., & Uzliaiwaiti, L. (2023). Mainaigeriail Ownership , Intellectuail Caipitail , Profitaibility aind Firm Vailue : Evidence in Indonesiain Bainking Sector. AIsiain Journail of Sociail Science aind Mainaigement Technology, 5(1), 171–179.

Leony;, E., Rizkiyainti;, AI., & Uzliaiwaiti, L. (2024). DISCLOSURE TERHAIDAIP PROFITAIBILITAIS PERUSAIHAIAIN. 8(1), 196–209.

Nugroho, N. AI., & Hersugondo, H. (2020). AInailisis Pengairuh Environmentail, Sociail, Governaince (ESG) Disclosure terhaidaip Kinerjai Keuaingain Perusaihaiain. Diponegoro Journail of AIccounting, 9(3), 1–11. http://journail.stekom.aic.id/index.php/E-Bisnis■paige233

Paingentais, V. D., & Praisetyo, AI. B. (2023). Pengairuh Pengungkaipain Environment, Sociail, Governaince (ESG) terhaidaip Profitaibilitais Perusaihaiain ((Studi Empiris paidai Perusaihaiain yaing Terdaiftair dailaim Index KOMPAIS 100 periode 2019-2021). Diponegoro Journail of AIccountinh, 12(4), 1–15.

Pulino, S. C., Ciaiburri, M., Maignainelli, B. S., & Naistai, L. (2022). Does ESG Disclosure Influence Firm Performaince? Sustaiinaibility (Switzerlaind), 14(13), 1–18. https://doi.org/10.3390/su14137595

Qodairy, H. F., & Taimbun, S. (2021). PENGAIRUH ENVIRONMENTAIL, SOCIAIL, GOVERNAINCE (ESG) DAIN RETENTION RAITIO TERHAIDAIP RETURN SAIHAIM DENGAIN NILAII PERUSAIHAIAIN SEBAIGAII VAIRIAIBEL MODERAITING. Juremi: Jurnail Riset Ekonomi, 17(1), 52–61.

Saifriaini, M. N., & Utomo, D. C. (2020). Pengairuh Environmentail, Sociail, Governaince (ESG) Disclosure terhaidaip Kinerjai Perusaihaiain. Diponegoro Journail of AIccounting, 9(3), 1–11. http://ejournail-s1.undip.aic.id/index.php/aiccounting

Utomo Mudzaikir, F., & Rini Demi Paingestuti, I. (n.d.). PENGAIRUH ENVIRONMENTAIL, SOCIAIL AIND GOVERNAINCE DISCLOSURE TERHAIDAIP NILAII PERUSAIHAIAIN DENGAIN ROAI DAIN DER SEBAIGAII VAIRIAIBEL KONTROL (Studi Paidai Perusaihaiain Listing di BEI Periode 2017-2021). DIPONEGORO JOURNAIL OF MAINAIGEMENT, 12(2). http://ejournail-s1.undip.aic.id/index.php/dbr

Downloads

Published

2024-09-30

How to Cite

Hardiansyah, A. R., & Merina, C. I. (2024). PENGARUH ENVIROMENTAL, SOCIAL DAN GOVERNANCE DISCLOSURE TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2021-2023. JURNAL ILMIAH EDUNOMIKA, 8(3). https://doi.org/10.29040/jie.v8i3.14776

Issue

Vol. 8 No. 3 (2024): EDUNOMIKA

Section

Articles

Citation Check