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Pengaruh Pengungkapan ESG dan Karakteristik CEO Terhadap Kinerja Keuangan dan Kinerja Non Keuangan

ESG開示とCEO特性が財務業績および非財務業績に与える影響 (AI 翻訳)

Anida Nurul Hidayah, A. Lutfiani

AL-KHARAJ📚 査読済 / ジャーナル2026-02-01#ESG経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.47467/alkharaj.v8i2.11249
原典: https://journal-laaroiba.com/ojs/index.php/alkharaj/article/download/11249/8420
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🤖 gxceed AI 要約

日本語

本研究は、インドネシア証券取引所上場企業を対象に、ESG開示とCEO特性が財務・非財務業績に与える影響を検証。2023〜2024年のデータを用いた重回帰分析の結果、ESG開示は財務業績に正の影響を与える一方、CEO特性は有意な影響を示さなかった。持続可能性戦略を通じた企業業績向上への示唆を提供する。

English

This study examines the influence of ESG disclosure and CEO characteristics on financial and non-financial performance for Indonesian listed firms (2023-2024). Using multiple regression, it finds ESG disclosure positively affects financial performance, while CEO characteristics have no significant effect. Provides implications for corporate sustainability strategies.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

インドネシア市場におけるESG開示の効果を実証した点は、日本企業が新興国でのESG戦略を検討する際の参考になる。ただし、SSBJや有報への直接的な示唆は限定的。

In the global GX context

This paper adds empirical evidence from an emerging market (Indonesia) to the global ESG disclosure literature. While not directly tied to TCFD/ISSB, it highlights the financial relevance of ESG in a developing economy context.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG-financial performance link in an emerging market, useful for comparative studies.

🏢実務担当者:Highlights that ESG disclosure can improve financial performance, suggesting firms should prioritize transparency.

🏛政策担当者:Indicates that mandatory ESG disclosure could drive corporate performance improvements in developing countries.

📄 Abstract（原文）

This research aims to examine the influence of Environmental, Social, Governance (ESG) disclosure and Chief Excecutive Officer (CEO) characteristic to financial performance and non-finansial performance of companies listed on Indonesia Stock Exchange during the period 2023-2024. The methodology used is quantitative approach involving data collection from entire population of companies listed on Indonesia Stock Exchange using a sampling method based on purposive sampling techniques. The data used in this research is derived from secondary data. Analysis data method used in this research is multiple linear regression. The result of this research show that ESG disclosure has an effect of financial performance, CEO characteristic has no effect of financial performance and non-financial performance. This research has important implication for board practices in improving corporate performance through sustainability strategies.

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。