Page Header Logo

Cover Page

Journal Content
Browse
  • By Issue
  • By Author
Information
  • For Readers
  • For Authors
  • For Librarians
Current Issue
Atom logo
RSS2 logo
RSS1 logo
  • About the Journal
  • Aims and Scope
  • Submission
  • Author Guidelines
  • Review Process
  • Privacy Statement
  • Article Processing charges
  • Publication Ethics
  • Open Access
  • Copyright and License
  • Archive Policy
  • Plagiarism Policy

Template Cover Page Cover Page
Similarity Checker

Cover Page

Member of

Cover Page

Statistics


Flag Counter

  • Home
  • Current
  • Announcement
  • Archive
  • Editorial Team
  • Reviewers
  • Contact us
  • Search
Home > Articles

Pengaruh Tingkat Risiko Environmental Social Governance (ESG) dan Leverage terhadap Kinerja Perusahaan Pada Indeks IDXESGL Tahun 2020-2022

  • Dinda Purwitasari
    Universitas Muhammadiyah Prof. Dr. Hamka

  • Sumardi
    Universitas Muhammadiyah Prof. Dr. Hamka

  • Meita Larasati
    Universitas Muhammadiyah Prof. Dr. Hamka


DOI: https://doi.org/10.37034/infeb.v5i2.255
Keywords: ESG Risk Level, Leverage, ROA, Company Performance, IDXESGL

Abstract

This study examines the impact of the ESG risk level and Leverage ratio on the performance of companies included in the IDXESGL index in 2020-2022. This study uses financial reports from companies including the IDXESGL index in 2020-2022 on the Indonesian Stock Exchange in the last 3 years. This type of research is cross-sectional, and the sampling method used is purposive sampling. Descriptive analysis, t-test, correlation, and regression were performed to support the research objectives. SPSS was used for analysis. Based on the regression results, there is no significant effect between the level of ESG risk and company performance. However, there is a significant effect between leverage and company performance. As well as together the risk level of ESG and Leverage have a significant influence on company performance. This research is limited to companies included in the IDXESGL index in 2020-2022 and cannot highlight companies that are not included in the index.

Downloads

Download data is not yet available.

References

Priandhana, F. (2022). Pengaruh Risiko Environment Social and Governance Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Didalam Indeks IDXESGL). Business Economic, Communication, and Social Sciences (BECOSS) Journal, 4(1), 59–63. DOI: https://doi.org/10.21512/becossjournal.v4i1.7797 .

Cahyaningati, R., Lukiana, N., Wiyono, M. W., Kasno, K., Sholihin, M. R., & Juliasari, D. (2022). The Effect of Covid 19 On Company Performance In Manufacturing Companies In Indonesia. IJEBD (International Journal of Entrepreneurship and Business Development), 5(1), 175–187. DOI: https://doi.org/10.29138/ijebd.v5i1.1707 .

Putra, R. B., Yeni, F., Fitri, H., & Melta, D. J. (2019). The Effect Of Board Of Commissioners Ethnic, Family Ownership And The Age Of The Company Towards The Performance Of The Company Lq45 Company Listed In Indonesia Stock Exchange. ADI Journal on Recent Innovation (AJRI), 1(2), 1–8. DOI: https://doi.org/10.34306/ajri.v1i2.27 .

Machdar, N. M. (2019). Does CEO Turnover Affect Stock Market Performance through Company Performance in Indonesian Companies?. International Journal of Applied Economics, Finance and Accounting, 4(1), 15. DOI: https://doi.org/10.33094/8.2017.2019.41.15.21 .

Scholtz, H., & Kieviet, S. (2018). The Influence of Board Diversity on Company Performance of South African Companies. Journal of African Business, 19(1), 105–123. DOI: https://doi.org/10.1080/15228916.2017.1356065 .

Azizah, L., & Munir, M. (2022). Analysis of the Effect of Company Performance on Company Value with Profitability as an Intervening Variable. European Journal of Business and Management Research, 7(3), 102–106. DOI: https://doi.org/10.24018/ejbmr.2022.7.3.1413 .

Wang, X., Gu, Y., Ahmad, M., & Xue, C. (2022). The Impact of Digital Capability on Manufacturing Company Performance. Sustainability (Switzerland), 14(10). DOI: https://doi.org/10.3390/su14106214 .

Karademir, İ., & Ozgeldi, M. (2022). The Effect of Industry 4.0 Maturity on Company Performance in Manufacturing Companies. International Journal of Scientific Research and Management, 10(04). DOI: DOI: https://doi.org/10.18535/ijsrm/v10i4.em9 .

Lokman, N., & Tareh, F. M. (2020). How Are Company Size, Financial Performance and Corporate Governance Related to Directors” Remuneration?. Research in World Economy, 11(6), 12–26. DOI: https://doi.org/10.5430/rwe.v11n6p12 .

Wahyuningrum, I. F. S., Budihardjo, M. A., Muhammad, F. I., Djajadikerta, H. G., & Trireksani, T. (2020). Do Environmental and Financial Performances Affect Environmental Disclosures? Evidence from Listed Companies in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1047–1061. DOI: https://doi.org/10.9770/jesi.2020.8.2(63) .

Wydyanto, W. (2022). Literature Review Software, Company Efficiency and Evaluation of Company Performance. Dinasti International Journal of Management Science, 3(5), 994–1002. DOI: https://doi.org/10.31933/dijms.v3i5.1235 .

Abu Afifa, M. M., & Saleh, I. (2022). Management Accounting Systems Effectiveness, Perceived Environmental Uncertainty and Companies’ Performance: The Case of Jordanian Companies. International Journal of Organizational Analysis, 30(2), 259–288. DOI: https://doi.org/10.1108/IJOA-07-2020-2288 .

Zahara, F. (2022). Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan. Owner, 6(4). DOI: https://doi.org/10.33395/owner.v6i4.1086 .

Putra, I. A., & Malau, M. (2023). The Effect of Real Earning Management, Earning Quality, and Leverage On Company Performance With Company Age as A Moderation Variable. Journal of Social Science (JoSS), 2(1), 234–243. DOI: https://doi.org/10.57185/joss.v2i01.47 .

Fauzi, H., & Musallam, S. R. M. (2015). Corporate Ownership and Company Performance: A Study of Malaysian Listed Companies. Social Responsibility Journal, 11(3), 439–448. DOI: https://doi.org/10.1108/SRJ-05-2014-0064 .

Adila, N., & Arifin, Z. (2021). Effect of Corporate Governance Mechanism on Company Value with Company Performance as Intervening Variable. Archives of Business Research, 9(12), 115–131. DOI: https://doi.org/10.14738/abr.912.11368 .

Krishna Reddy, V. V., & Reddy Adavelli, S. (2021). CSR Spending And Company Performance of Select Companies In India. International Journal of Accounting and Business Finance, 7(1), 24. DOI: https://doi.org/10.4038/ijabf.v7i1.84 .

Li, Y., Zhao, S., Bai, L., & Ali, B. J. (2022). Institutional investor company social responsibility report and company performance. Applied Mathematics and Nonlinear Sciences, 7(2), 641–654. DOI: https://doi.org/10.2478/amns.2021.2.00107

Kusuma, O., & Semuel, H. (2019). The Effect of Company Performance on Dividend Policy in Manufacturing Companies. Petra International Journal of Business Studies, 2(2), 87–95. DOI: https://doi.org/10.9744/ijbs.2.2.87-95 .

Riyadi, S., & Munizu, M. (2022). The External Environment Dynamics Analysis Towards Competitive Advantage and Company Performance: The Case of Manufacture Industry In Indonesia. International Journal of Productivity and Quality Management, 35(2), 143–156. DOI: https://doi.org/10.1504/IJPQM.2022.121315 .

Download
Published
2023-06-30
Issue
Vol. 5, No. 2 (June 2023)
Section
Articles
How to Cite
Purwitasari, D., Sumardi, & Larasati, M. (2023). Pengaruh Tingkat Risiko Environmental Social Governance (ESG) dan Leverage terhadap Kinerja Perusahaan Pada Indeks IDXESGL Tahun 2020-2022. Jurnal Informatika Ekonomi Bisnis, 5(2), 522-529. https://doi.org/10.37034/infeb.v5i2.255
  • ACM
  • ACS
  • APA
  • ABNT
  • Chicago
  • Harvard
  • IEEE
  • MLA
  • Turabian
  • Vancouver
Download Citation
  • Endnote/Zotero/Mendeley (RIS)
  • BibTeX
Creative Commons License

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



Indexing and Abstractions:

Published:

       Creative Commons License
       This work is licensed under a Creative Commons Attribution 4.0 International Public License (CC BY 4.0).