Pengungkapan ESG dan Kinerja Perusahaan: Keunggulan Kompetitif sebagai Moderasi

Fauziyah Syifa Nurlaila; Siti  Mutmainah

doi:10.32534/jpk.v12i2.6986

Authors

Fauziyah Syifa Nurlaila Dapertemen Akuntansi FEB, Universitas Diponegoro , Dapertemen Akuntansi FEB, Universitas Diponegoro
Siti Mutmainah , Dapertemen Akuntansi FEB, Universitas Diponegoro

DOI:

https://doi.org/10.32534/jpk.v12i2.6986

Keywords:

ESG Disclosure, Firm Performance, Competitive advantage, Tobins Q, Sustainability

Abstract

Main Purpose – This study aims to analyze the effect of ESG diclosure on firm performance with competitive advantage as a moderating variable.

Method – The sample selected using purposive sampling from the financial industry listed on the Indonesian Stock Exchange (IDX) for the period 2021-2023. The analysis technique employed is panel data regression using E-Views.

Main Findings – Theresult indicate thet ESG disclosure has a positive and significant effect on firm performance. However, competitive advantage does not moderate the relationship between ESG disclosure and frim performance.

Theory and Practical Implications – These implications reinforce the importance of integrating ESG into business strategies to enhance competitiveness and create long-term value.

Novelty – This study provide a perspective on the role of competitive advantage as a moderating variable in the relationship between ESG disclosure and corporate performance in the financial industry.

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