ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations
The purpose of this research is to investigate how implementing Environmental, Social, and Governance (ESG) in a planned, measured, and sustainable manner might improve the performance of the OJK in Indonesia. A quantitative technique is used in this associative research. The quantitative approach f...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | UMS Journal (OJS) |
| Language: | eng |
| Published: |
Universitas Muhammadiyah Surakarta
2024
|
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2932 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1805342498172698624 |
|---|---|
| author | Sitorus, Anggi Pratiwi Siregar, Saparuddin Nurlaila |
| author_facet | Sitorus, Anggi Pratiwi Siregar, Saparuddin Nurlaila |
| author_sort | Sitorus, Anggi Pratiwi |
| collection | OJS |
| description | The purpose of this research is to investigate how implementing Environmental, Social, and Governance (ESG) in a planned, measured, and sustainable manner might improve the performance of the OJK in Indonesia. A quantitative technique is used in this associative research. The quantitative approach focuses on the numerical measurement of study variables and data analysis using static processes and systematic modelling to investigate parts, phenomena, and relationships. From the beginning to the end, this quantitative research method is specific and well-planned. In environmental, social and governance (ESG) performance was found to be positively correlated with financial success among companies included in the Jakarta Islamic Index Indonesia (JII). Although the leadership quality of companies listed on JII is positively correlated with environmental and social performance, this quality is not significantly correlated with governance performance. The presence of the leadership variable as a variable that moderates ESG disclosure on enhancing firm financial performance as evaluated by the capped free float index or the weight of company shares listed on the Jakarta Islamic Index is novel in this study. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2932 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2024 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2932 ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations Sitorus, Anggi Pratiwi Siregar, Saparuddin Nurlaila Disclosure, Environmental, Governance, Jakarta Islamic Index, Social The purpose of this research is to investigate how implementing Environmental, Social, and Governance (ESG) in a planned, measured, and sustainable manner might improve the performance of the OJK in Indonesia. A quantitative technique is used in this associative research. The quantitative approach focuses on the numerical measurement of study variables and data analysis using static processes and systematic modelling to investigate parts, phenomena, and relationships. From the beginning to the end, this quantitative research method is specific and well-planned. In environmental, social and governance (ESG) performance was found to be positively correlated with financial success among companies included in the Jakarta Islamic Index Indonesia (JII). Although the leadership quality of companies listed on JII is positively correlated with environmental and social performance, this quality is not significantly correlated with governance performance. The presence of the leadership variable as a variable that moderates ESG disclosure on enhancing firm financial performance as evaluated by the capped free float index or the weight of company shares listed on the Jakarta Islamic Index is novel in this study. Universitas Muhammadiyah Surakarta 2024-01-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/2932 10.23917/reaksi.v8i3.2932 Riset Akuntansi dan Keuangan Indonesia; Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia; 357-374 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2932/1143 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Disclosure, Environmental, Governance, Jakarta Islamic Index, Social Sitorus, Anggi Pratiwi Siregar, Saparuddin Nurlaila ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations |
| title | ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations |
| title_full | ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations |
| title_fullStr | ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations |
| title_full_unstemmed | ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations |
| title_short | ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations |
| title_sort | esg disclosure model and financial performance ththe mediating role of leader exemplarity in sustainable organizations |
| topic | Disclosure, Environmental, Governance, Jakarta Islamic Index, Social |
| topic_facet | Disclosure, Environmental, Governance, Jakarta Islamic Index, Social |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2932 |
| work_keys_str_mv | AT sitorusanggipratiwi esgdisclosuremodelandfinancialperformanceththemediatingroleofleaderexemplarityinsustainableorganizations AT siregarsaparuddin esgdisclosuremodelandfinancialperformanceththemediatingroleofleaderexemplarityinsustainableorganizations AT nurlaila esgdisclosuremodelandfinancialperformanceththemediatingroleofleaderexemplarityinsustainableorganizations |