ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DAN UKURAN PERUSAHAAN SEBAGAI DETERMINAN KINERJA KEUANGAN
環境・社会・ガバナンス（ESG）と企業規模が財務業績に与える影響 (AI 翻訳)
Subadriyah Subadriyah
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する製造企業を対象に、ESG開示と企業規模が財務業績に与える影響を分析した。2020-2024年のデータを用いた回帰分析の結果、環境開示は短期的にコストを生じさせ財務業績に負の影響を与えることが示された。一方、社会・ガバナンス開示は有意な影響を与えず、企業規模も非有意であった。ESG実践の戦略的管理の重要性を示唆する。
English
This study investigates the impact of ESG disclosure and company size on financial performance of manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2024. Using regression analysis, the results show that environmental disclosure negatively affects financial performance, while social and governance disclosures have no significant impact. Company size also shows a negative but insignificant effect. The findings suggest that companies need to strategically manage ESG practices to avoid short-term financial pressure.
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
インドネシアの製造企業を対象とした本結果は、環境開示が短期的な財務業績に負の影響を与える可能性を示しており、日本企業にとってもESG投資と開示のコスト管理の重要性を示唆する。ただし、制度環境が異なるため直接適用には注意が必要。
In the global GX context
This study provides empirical evidence from an emerging market (Indonesia) on the relationship between ESG disclosure and financial performance. It suggests that environmental disclosure can negatively impact short-term financial performance, while social and governance disclosures show no significant effect. This contributes to the global understanding of how ESG reporting affects firm performance in different institutional contexts.
👥 読者別の含意
🔬研究者:This paper offers empirical evidence from Indonesia on the ESG-financial performance link, useful for comparative studies and meta-analyses.
🏢実務担当者:Corporate sustainability teams can use these findings to understand potential short-term financial impacts of environmental disclosure and plan accordingly.
🏛政策担当者:Regulators in emerging markets can consider these findings when designing ESG disclosure frameworks to balance transparency with corporate financial health.
📄 Abstract（原文）
The study aims to examine the impact of ESG disclosure and company size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses a quantitative approach with regression analysis. Data were obtained from annual reports and sustainability reports, which were the objects of study during a observation period. The study results show that environmental disclosure has a negative impact on financial performance, indicating that increased environmental activities and reporting can incur costs in the short term. Meanwhile, social and corporate governance disclosures show no impact on financial performance, indicating that the benefits of such disclosures have not been directly reflected in the company's financial performance. Company size shows a negative but insignificant impact on financial performance, indicating that the amount of assets does not automatically improve financial performance without being supported by efficient resource management. This study demonstrates that companies need to strategically manage ESG practices to avoid putting pressure on financial performance, and also enriches empirical research on the relationship between ESG and financial performance in the context of companies in Indonesia
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.52859/jba.v13i1.895first seen 2026-05-14 22:23:54
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