Skripsi

ANALISIS KOMPARATIF PENGUNGKAPAN ESG DAN HUBUNGANNYA DENGAN KINERJA KEUANGAN DI PERUSAHAAN SEKTOR NON-KEUANGAN NEGARA INDONESIA DAN MALAYSIA

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Penilaian

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In response to the growing global focus on sustainability, ESG disclosure has emerged as a key aspect of corporate governance, particularly in emerging markets. This study aims to examine the differences in Environmental, Social, and Governance (ESG) disclosure levels and their effect on profitability (Return on Assets), in non-financial sector companies in Indonesia and Malaysia during the period 2019–2023. The sample, obtained through purposive sampling, comprises 510 observations from firms listed in the Refinitiv database and is analyzed using STATA 17 software. The study employs a quantitative approach utilizing the non parametric Mann-Whitney U Test as well as the GMM. The results indicate that Malaysian firms demonstrate a higher ESG disclosure compared to their Indonesian counterparts. Furthermore, the ESG Score exhibits a statistically significant negative influence on ROA, whereas the lagged value of ROA shows a significant positive effect. Variable SIZE and NEGARA are found to be statistically insignificant. These findings underscore the strategic importance of aligning ESG initiatives with corporate objectives to enhance long-term financial performance. This study offers empirical insights into the ESG-profitability nexus in Southeast Asia, addressing a gap in the regional literature.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004094	T178416	T1784162025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1784162025

Publisher

Indralaya : Prodi Manajemen, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 175 hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen

Specific Detail Info

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Statement of Responsibility

TUTI

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