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All Journal Owner : Riset dan Jurnal Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA)
Jeanice Jeanice
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan ESG Terhadap Nilai Perusahaan di Indonesia Jeanice Jeanice; Sung Suk Kim
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1338

Abstract

The development of the application of environmental, social, and governance aspects for companies continues to increase. This can be seen by the growing sustainability investment from many companies that pay attention to good environmental, social, and governance aspects. Companies in Indonesia that are listed on Indonesian stock exchange and implement environmental, social, and governance continue to experience an increase in massive exploitation of resources for large financial gains causing enormous environmental damage. This study aims to investigate the effect of environmental, social, and governance on firm value in Indonesia. Firm value will be measured using return on equity and price book value. Meanwhile, environmental, social, and governance will be measured using the environmental, social, and governance index value. A total of 45 companies on the Indonesian Stock Exchange for 3 years from 2018-2020 were used. The effect of environmental, social, and governance on company performance is measured using a panel model after correcting violations of its assumptions. The results showed that the environmental, social, and governance variable had a negative and significant effect on return on equity and had no effect on simplified Tobin's. Companies need to improve environmental, social, and governance performance due to the low environmental, social, and governance values during this research period. Improved environmental, social, and governance performance is expected to improve other aspects including company performance
EFFECTS OF ESG BEFORE AND DURING COVID-19 TO INDONESIA FIRM PERFORMANCE Jeanice Jeanice; Sung Suk Kim
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Today, seeing the progress of the world that continues to develop, the issues faced are also increasingly varied. According to data from the United Nations, the war between Russia and Ukraine has exacerbated the global cost of living crisis. Apart from this war, the Covid-19 pandemic also continues to be in the spotlight of global media around the world. These two things can be used as one of the reasons for the crisis that the world is currently facing. Companies with good ESG implementation will have keen knowledge of long-term strategic issues so that they can manage their long-term goals. For this reason, ESG performance is used as a benchmark for sustainable development in business decisions and in facing corporate crises. This research was conducted with the aim to find out how the effect of the application of ESG on company value and also in moderation during a crisis. This study uses a classic assumption test analysis with a sample of 71 companies in this study and the period 2008-2021 (14 years) with a total of 994 datas observed. The data used in this study were taken from the financial reports of companies listed on the IDX and the Bloomberg ESG Index for 2008-2021. The results showed that the ESG variable had a significant positive effect on ROE and PBV. Meanwhile, with moderation during the crisis, ESG has no significant effect on ROE and PBV.
Co-Authors Sung Suk Kim