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VOL. 6, ISSUE 1 (2024)
The impact of ESG Disclosure on the performance of manufacturing companies in Indonesia (A study of manufacturing companies listed on the IDX between the years 2018 and 2022)
Authors
Puspa Widya Rahmah, Marsono
Abstract
This research aims to examine the influence of environmental disclosure (ENV), social disclosure (CSR), and governance disclosure (GVN) on operational performance (ROA), financial performance (ROE), and market performance (Tobins'Q) by involving control variables, namely firm size and asset turnover. The research population consisted of 120 manufacturing companies. Sample selection was carried out based on a purposive sampling method which resulted in 55 manufacturing companies being used as research samples. The analytical method used is multiple linear regression using time series data. Based on the tests result, ENV has a negative and significant effect on ROA, ROE, and Tobin’s Q. GVN and asset turnover has a positive and significant effect on ROA, ROE, and Tobin’s Q. CSR has a positive and significant effect on ROA and ROE, but has a negative and significant effect on Tobin’s Q. Furthermore, firm size only has a positive effect on ROE and Tobin’s Q.
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Pages:125-133
How to cite this article:
Puspa Widya Rahmah, Marsono "The impact of ESG Disclosure on the performance of manufacturing companies in Indonesia (A study of manufacturing companies listed on the IDX between the years 2018 and 2022)". International Journal of Management and Economics, Vol 6, Issue 1, 2024, Pages 125-133
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