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Pengaruh Risiko Environtment Social and Governance (ESG) Terhadap Kinerja Keuangan Perusahaan Dengan Moderasi Status Saham Syariah Pada ISSI

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"Objectives : This study aims to analyse the effect of
Environmental, Social, and Governance (ESG) risk
on corporate financial performance, with status of
sharia-compliant shares as a moderating variable.
Methods : This research uses descriptive quantitative
techniques, namely the moderation regression
analysis (MRA) tests. The sample consists of 80
companies from 10 industrial sectors listed on the
Indonesia Stock Exchange (IDX) and with ESG
scores in 2024.
Results/findings : The results show that, in general, ESG risk and
sharia stock status do not affect ROA. Meanwhile,
sharia stock status is unable to moderate the
relationship between ESG risk and company
financial performance. These findings indicate that
the implementation of ESG principles has not yet
fully impacted company profitability in Indonesia,
but shows stronger potential among companies
classified as sharia-compliant."

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Availability

Detail Information

Series Title

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Call Number

REF 332.6 FAT p

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2110102009

Classification

332.6

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

ISSI
ROA
Effect of Financial Performance
Esg
Sharia Stock Status
Sustainability Risk

Specific Detail Info

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Statement of Responsibility

Nurul Izza Fatikah

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