International Journal of Business and Applied Social Science

ISSN: 2469-6501 (Online)

DOI: 10.33642/ijbass
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Call for Papers: VOL: 10, ISSUE: 11, Publication November 30, 2024

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VOLUME: 10; ISSUE: 10; OCTOBER: 2024

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Articles

Author(s): Putri Dwi Wahyuni; Marsyaf;Bobby Fisher
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Abstract:
The purpose of this study is to determine the effect of ESG Disclosure and financial slack on the Company's financial performance by using leverage as a moderating variable. The emergence of issues related to the environment, social, and governance of company operations in Indonesia raises concern and responsibility to the community in the form of sustainability reporting. ESG disclosure provides a more complete picture of the sustainability aspects of company performance that supports regulatory reporting in Indonesia which provides an overview of how the company performs financially in a certain period.
This research uses a quantitative approach with an explanatory method. The sample of this study is a mining company listed on the IDX for the period 2020-2022. The sampling method used was purposive sampling, with a total sample size of 50 companies and a total observation data of 150. Data analysis using moderated regression analysis (MRA). The results showed that the financial slack variable had a significant effect on the company's financial performance and leverage was able to negatively moderate the influence of the financial slack variable on the company's financial performance. In contrast, ESG disclosure had no significant effect on the company's financial performance and leverage was unable to moderate the influence of the ESG disclosure variable on the company's financial performance.
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