PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA PERIODE 2017-2022
Abstract
This study aims to analyze and test the effect of Environmental, Social, and Governance (ESG) disclosures on company performance. Company performance in this study consists of operational performance (ROA), financial performance (ROE), and market performance (Tobin's Q). ESG disclosure standard guidelines use the Global Reporting Initiative (GRI). The population of this study were coal mining sub-sector companies listed on the IDX from 2017 to 2022. The sample selection used purposive sampling with 5 companies and used multiple linear regression data analysis. The results of this study indicate that environmental disclosure has a positive effect on operational performance and financial performance, but has no effect on market performance. Social disclosure has a positive effect on market performance, but does not affect operational performance and financial performance. While governance has a positive effect on financial performance and market performance, it has no effect on operational performance. The implication is that increasing awareness and compliance with corporate social responsibility towards the environment, social and governance of the impact of the company's operational activities is a way for the company's sustainability
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Triyani, A., Setyahuni, S. W., & Kiryanto, K. (2020). The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 261. https://doi.org/10.22219/jrak.v10i2.11820
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Wahyudi, I., & Anggraini, P. (2022). Pengaruh Reputasi Perusahaan, Environmental, Social and Governance dan Kualitas Audit Terhadap Tax Avoidance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 643–649. https://doi.org/10.32670/fairvalue.v5i2.2120
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Alareeni, & Hamdan, A. (2020). ESG Impact On Performance Of US S&P 500-Listed Firms. Corporate Governance (Bingley), 20(7), 1409–1428. https://doi.org/10.1108/CG-06-2020-0258
Almeyda, R., & Darmansya, A. (2019). The Influence Of Environmental, Social, And Governance (ESG) Disclosure On Firm Financial Performance. IPTEK Journal of Proceedings Series, 0(5), 278. https://doi.org/10.12962/j23546026.y2019i5.6340
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Barney, J. B., & Harrison, J. S. (2020). Stakeholder Theory at the Crossroads. Business and Society, 59(2), 203–212. https://doi.org/10.1177/0007650318796792
Bergh, D. D., Connelly, B. L., Ketchen, D. J., & Shannon, L. M. (2014). Signalling Theory And Equilibrium In Strategic Management Research: An Assessment And A Research Agenda. Journal of Management Studies, 51(8), 1334–1360. https://doi.org/10.1111/joms.12097
Birtan, Ş. (2022). Sustainability Reporting in Turkey : BIST Sustainability Index. Journal of Industrial Policy and Technology Management, 5(2), 189–201.
BMKG. (2023). Kondisi Bumi Kian Mengkhawatirkan, BMKG Ajak Masyarakat Kontribusi Tahan Laju Perubahan Iklim.
Buallay, A. (2019). Is Sustainability Reporting (ESG) Associated With Performance? Evidence From The European Banking Sector. Management of Environmental Quality: An International Journal, 30(1), 98–115. https://doi.org/10.1108/MEQ-12-2017-0149
Caesaria, A. F., & Basuki, B. (2017). The Study Of Sustainability Report Disclosure Aspects And Their Impact On The Companies’ Performance. SHS Web of Conferences, 34, 08001. https://doi.org/10.1051/shsconf/20173408001
De Lucia, C., Pazienza, P., & Bartlett, M. (2020). Does Good ESG Lead To Better Financial Performances By Firms? Machine Learning And Logistic Regression Models Of Public Enterprises In Europe. Sustainability (Switzerland), 12(13), 1–26. https://doi.org/10.3390/su12135317
Dorosh, N. I., & Horobets, I. V. (2019). Organization and Standardization of Sustainability Reporting. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, 1–2, 40–51. https://doi.org/10.31767/nasoa.1-2.2019.05
Faisal, F., Prastiwi, A., & Nur Afri Yuyetta, E. (2018). Board Characteristics, Environmental Social Governance Disclosure and Corporate Performance: Evidence from Indonesia Public Listed Companies. International Conference on Govenance and Accountability, 5.
Freeman, R. E., Dmytriyev, S. D., & Phillips, R. A. (2021). Stakeholder Theory And The Resource-Based View Of The Firm. Journal of Management, 47(7), 1757–1770. https://doi.org/10.1177/0149206321993576
Freeman, R. E., Phillips, R., & Sisodia, R. (2020). Tensions in Stakeholder Theory. Business and Society, 59(2), 213–231. https://doi.org/10.1177/0007650318773750
Giannopoulos, G., Fagernes, R. V. K., Elmarzouky, M., & Hossain, K. A. B. M. A. (2022). The ESG Disclosure and the Financial Performance of Norwegian Listed Firms. Journal of Risk and Financial Management, 15(6). https://doi.org/10.3390/JRFM15060237
Junius, D., Adisurjo, A., Rijanto, Y. A., & Adelina, Y. E. (2020). The Impact Of ESG Performance To Firm Performance And Market Value. Jurnal Aplikasi Akuntansi, 5(1), 21–41.
Kim, S., & Li, Z. (2021). Understanding The Impact Of ESG Practices In Corporate Finance. Sustainability (Switzerland), 13(7), 1–15. https://doi.org/10.3390/su13073746
König, P. D., & Wenzelburger, G. (2021). The Legitimacy Gap Of Algorithmic Decision-Making In The Public Sector: Why It Arises And How To Address It. Technology in Society, 67(July). https://doi.org/10.1016/j.techsoc.2021.101688
Krishnamoorthy, R. (2021). Environmental, Social, And Governance (ESG) Investing: Doing Good to Do Well. Open Journal of Social Sciences, 09(07), 189–197. https://doi.org/10.4236/jss.2021.97013
Kujala, J., Lämsä, A. M., & Riivari, E. (2017). Company Stakeholder Responsibility: An Empirical Investigation Of Top Managers’ Attitudinal Change. Baltic Journal of Management, 12(2), 114–138. https://doi.org/10.1108/BJM-07-2016-0148
Kumar, P., & Firoz, M. (2022). Does Accounting-Based Financial Performance Value Environmental, Social And Governance (ESG) Disclosures? A detailed Note On A Corporate Sustainability Perspective. Australasian Accounting, Business and Finance Journal, 16(1). https://doi.org/10.1007/978-3-031-11491-5_4
Lelkes, Y. (2016). Winners, Losers, And The Press: The Relationship Between Political Parallelism And The Legitimacy Gap. Political Communication, 33(4), 523–543. https://doi.org/10.1080/10584609.2015.1117031
Lindsey, K., Mauck, N., & Olsen, B. (2021). The Coming Wave Of Small Business Succession And The Role Of Stakeholder Synergy Theory. Global Finance Journal, 48. https://doi.org/10.1016/j.gfj.2018.11.003
Makhdalena, M., Zulvina, D., Zulvina, Y., Amelia, R. W., & Wicaksono, A. P. (2023). Environmental, Social, Governabce And Firm Performance In Developing Countries: Evidence From ASEAN. Etikonomi, 22(1), 65–78. https://doi.org/10.15408/etk.v22i1.25271
Martha, H., & Khomsiyah. (2023). The Effects Of Environmental, Social And Governance (ESG) On Corporate Performance. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 17(1), 112–121. https://doi.org/10.32812/jibeka.v17i1.1380
Mohammad, W. M. W., & Wasiuzzaman, S. (2021). Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia. Cleaner Environmental Systems, 2(January), 100015. https://doi.org/10.1016/j.cesys.2021.100015
Nayak, P., & Kayarkatte, N. (2020). Sustainability Reporting in India – A Study of Infosys Sustainability Reports. International Journal of Management, Technology, and Social Sciences, 5(2), 336–346. https://doi.org/10.47992/ijmts.2581.6012.0122
Pandey, A. D. (2022). The Relationship Between ESG Practices And Financial Performance of Indian Basic Materials Manufacturer Companies. The Seybold Report, 17(09), 875–882. https://doi.org/10.5281/zenodo.7091462
POJK. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emitten dan Perusahaan Publik. Otoritas Jasa Keuangan, 1–15.
Riyanto, R., & Paramansyah, A. (2023). Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) terhadap Kinerja Perusahaan. Al-Kharaj: Jurnal Ekonomi, Keuangan Dan Bisnis Syariah, I(19), 91–97. https://doi.org/10.47467/alkharaj.v5i5.3410
Ruan, L., & Liu, H. (2021). Environmental, Social, Governance Activities And Firm Performance: Evidence From China. Sustainability (Switzerland), 13(2), 1–16. https://doi.org/10.3390/su13020767
Sandali, W. A. P. L., Gunathilake, W. K. N. C., Deshapriya, M. G. C. D., Nirman, M. A. C., Lokeshwara, A. A., & Weerarathna, R. S. (2021). Challenges Faced in the Implementation of Sustainability Reporting: Empirical Evidence from Listed Companies in Sri Lanka. Proceedings of International Conference on Business Management, 17(12), 896–915. https://doi.org/10.31357/icbm.v17.5187
Sandberg, H., Alnoor, A., & Tiberius, V. (2022). Environmental, Social, And Governance Ratings and Financial Performance: Evidence From The European Food Industry. Business Strategy and the Environment, April 2022, 2471–2489. https://doi.org/10.1002/bse.3259
Shaikh, I. (2022). Environmental, Social, and Governance (ESG) Practice and Firm Performance: an International Evidence. Journal of Business Economics and Management, 23(1), 218–237. https://doi.org/10.3846/jbem.2022.16202
Starks, L. T. (2021). Environmental, Social, And Governance Issues And The Financial Analysts Journal. Financial Analysts Journal, 77(4), 5–21. https://doi.org/10.1080/0015198X.2021.1947024
Triyani, A., Setyahuni, S. W., & Kiryanto, K. (2020). The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 261. https://doi.org/10.22219/jrak.v10i2.11820
Velte, P. (2017). Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of Global Responsibility, 8(2), 169–178. https://doi.org/10.1108/JGR-11-2016-0029
Wahyudi, I., & Anggraini, P. (2022). Pengaruh Reputasi Perusahaan, Environmental, Social and Governance dan Kualitas Audit Terhadap Tax Avoidance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 643–649. https://doi.org/10.32670/fairvalue.v5i2.2120
Zahroh, B. M., & Hersugondo, H. (2021). The Effect of ESG Performance on The Financial Performance of Manufacturing Companies Listed in The Indonesian. AFEBI Management and Business Review, 6(2), 129. https://doi.org/10.47312/ambr.v6i2.475
Zuraida, Z., Houge, N., & Zijl, T. Van. (2016). Value Relevance of Environmetal, Social, and Governance Disclosure. Handbook of Finance and Sustainability.
Published
2023-09-09
How to Cite
Durlista, M., & Wahyudi, I. (2023). PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA PERIODE 2017-2022. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 210-232. https://doi.org/10.31955/mea.v7i3.3327
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