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VOL. 9, ISSUE 3 (2024)
The effect Of ESG disclosure on firm's performance in manufacturing and banking companies
Authors
Onnmuntohar Gemilang, Aditya Septiani, Etna Nur Afri Yuyetta
Abstract

This research aims to examine the influence of ESG Disclosure on Firm's Performance. The variables used in this research are ESG Disclosure as an independent variable; operational performance, financial performance & market performance as dependent variables; and leverage & firm size as control variables.

This research uses samples of manufacturing and banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique that is used in this research is purposive sampling with a certain criteria to obtain a sample of 150 samples. The data analysis method used Partial Least Square (PLS) with WrapPLS software version 8.0 as a supporting application.

The research results show that ESG Disclosure has a significant positive influence on operational performance, financial performance and market performance in manufacturing companies. Meanwhile, in banking companies, ESG Disclosure has a significant negative influence on operational performance and financial performance, but a significant positive influence on market performance.
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Pages:45-52
How to cite this article:
Onnmuntohar Gemilang, Aditya Septiani, Etna Nur Afri Yuyetta "The effect Of ESG disclosure on firm's performance in manufacturing and banking companies". International Journal of Academic Research and Development, Vol 9, Issue 3, 2024, Pages 45-52
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