Pengaruh Penerapan ESG Terhadap Nilai Perusahaan di Indonesia

Authors

  • Jeanice Universitas Pelita Harapan
  • Sung Suk Kim Universitas Pelita Harapan

DOI:

10.33395/owner.v7i2.1338

Keywords:

Economic, Social, and Government, Return on Equity

Abstract

The development of the application of ESG aspects for companies continues to increase. This can be seen by the growing sustainability investment from many companies that pay attention to good ESG aspects. This study aims to investigate the effect of ESG on company performance in Indonesia. A total of 45 companies on the IDX (Indonesian Stock Exchange) for 3 years from 2018-2020 were used. The effect of ESG on company performance is measured using a panel model after correcting violations of its assumptions. The results showed that the ESG variable had a negative and significant effect on ROE and had no effect on simplified Tobin's.

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Published

2023-01-17

How to Cite

Jeanice, J., & Kim, S. S. . (2023). Pengaruh Penerapan ESG Terhadap Nilai Perusahaan di Indonesia . Owner : Riset Dan Jurnal Akuntansi, 7(2). https://doi.org/10.33395/owner.v7i2.1338