Peran Esg, Leverage, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Pertambangan di Indonesia
インドネシア鉱業企業の業績に対するESG、レバレッジ、企業規模の役割 (AI 翻訳)
null Abdus Salam, null Nurma Gupita Dewi
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの鉱業企業を対象に、ESG開示（GRI基準）、レバレッジ、企業規模がROAで測定した企業業績に与える影響を分析。2022～2024年のデータを用いた重回帰分析の結果、ESGと企業規模は正の影響、レバレッジは負の影響を与えることが示された。経営者や投資家に実践的示唆を提供する。
English
This study examines the impact of ESG disclosure (based on GRI), leverage, and firm size on ROA among Indonesian mining companies from 2022-2024. Multiple regression results show that ESG and firm size positively affect performance, while leverage has a negative effect. It offers practical insights for managers and investors in emerging market mining sectors.
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
インドネシアの鉱業セクターにおけるESGと財務業績の関連性を実証。日本の投資家が同国への投資判断を行う際の参考となるが、日本のGX政策（SSBJなど）との直接的な接続は弱い。
In the global GX context
This paper contributes empirical evidence on ESG–performance links in an emerging-market mining context, using GRI disclosure. It adds to the global literature on non-financial drivers of corporate performance, though its methods are standard and the sample is limited to Indonesia.
👥 読者別の含意
🔬研究者:ESGと企業業績の関係に関する新興国（インドネシア）の証拠として参考になる。
🏢実務担当者:鉱業企業のESG開示がROA向上に寄与する可能性を示唆し、実務上の指標として有用。
📄 Abstract（原文）
When evaluating a company's capacity to manage resources and preserve its viability, corporate performance is a crucial metric. However, both financial and non-financial factors, such as business size, leverage, and Environmental, Social, and Governance (ESG) policies, have an impact on corporate success. The purpose of this study is to investigate how company size, leverage, and ESG affect business performance. The study uses a causal research design and a quantitative methodology. Companies' annual reports and sustainability reports for the years 2022–2024 are the source of secondary data. Purposive sampling is used to choose the sample. Return on Assets (ROA) is used to measure corporate performance; the Debt to Equity Ratio (DER) is used to measure leverage; the natural logarithm of total assets is used to measure firm size; and a disclosure index based on the Global Reporting Initiative (GRI) is used to evaluate ESG. Multiple linear regression is used to analyse the data, with traditional assumption and hypothesis testing coming first. This study is innovative since it analyses business characteristics and sustainability factors together in a single performance model. The findings show that while leverage has a negative impact on company performance, ESG and firm size often have a favourable one. This study offers managers and investors useful insights as well as empirical support for scholarly advancement.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.30640/jumma45.v5i1.6009first seen 2026-05-14 22:28:57
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