CAN ENVIRONMENT, SOCIAL AND GOVERNMENT DISCLOSURE INCREASE FINANCIAL PERFORMANCE ?

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Published Jun 28, 2024
DOI https://doi.org/10.33086/bfj.v9i1.5818

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Lalu Majidi
Universitas Nahdlatul Ulama Surabaya
Endah Tri Wahyuningtyas
Universitas Nahdlatul Ulama Surabaya

Abstract

This study analyzes the effect of ESG disclosure on financial performance in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, which are taken from annual reports and sustainability reporting in 2015-2020. The analytical tool used to test the hypothesis is multiple regression analysis with spss. ESG score use csrhub data. Contributions for practitioners and policy makers.  Researchers suggest a special setting where the relationship between ESG activities and corporate financial performance will be positive and significant. These results are very useful for policy makers who seek to increase the active participation of companies in ESG activities. Community, Employee, Environment, Goverment and ESG variables simultaneously have a significant effect on financial performance, while partially the Community, Employee, Environment, Goverment variables have no significant effect on financial performance and the ESG variable has a positive and significant effect on financial performance.

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How to Cite
Majidi, L., & Wahyuningtyas, E. T. (2024). CAN ENVIRONMENT, SOCIAL AND GOVERNMENT DISCLOSURE INCREASE FINANCIAL PERFORMANCE ?. Business and Finance Journal, 9(1), 26–31. https://doi.org/10.33086/bfj.v9i1.5818
Issue
Vol. 9 No. 1 (2024): Business and Finance Journal
Section
Articles

Copyright (c) 2024 Lalu Majidi, Endah Tri Wahyuningtyas

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

environment disclosure, social disclosure, government disclosure, esg disclosure, financial performance, return on asset

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Lalu Majidi, Universitas Nahdlatul Ulama Surabaya

Endah Tri Wahyuningtyas, Universitas Nahdlatul Ulama Surabaya