Hidayah, Nurul (2026) Pengaruh ESG Disclosure dan Sustainability Report terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of Environmental, Social, and Governance (ESG) disclosure and sustainability reports on the financial performance of energy sector companies listed on the Indonesia Stock Exchange, with firm size serving as a moderating variable. A quantitative approach was employed in this study using secondary data obtained from the annual reports and sustainability reports of energy sector companies during the 2022–2024 period. The sampling method used was purposive sampling, resulting in 22 companies with a total of 66 observations. Data analysis was conducted using panel data regression with EViews 12 software. The results indicate that ESG disclosure for each pillar does not have a significant effect on financial performance. However, sustainability reports show a significant negative effect on financial performance. The role of firm size as a moderating variable was also found to be insignificant in influencing the relationship between ESG disclosure and sustainability reports on financial performance. These findings suggest that ESG disclosure and sustainability reports have not yet demonstrated their ability to maximize corporate financial performance. The findings are expected to provide practical implications for companies and regulators in improving standards and supervision of sustainability information reporting to enhance the credibility of information disclosed by companies. Keywords: ESG Disclosure, Sustainability Report, Financial Performance, Firm Size
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nurul Hidayah | ||||||||
| Date Deposited: | 26 May 2026 07:03 | ||||||||
| Last Modified: | 26 May 2026 07:07 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52817 |
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