{"id":"https://openalex.org/W4388071712","doi":"https://doi.org/10.35706/acc.v8i02.9788","title":"Pengaruh Kinerja Environmental, Social, Governance terhadap Kinerja Keuangan serta Implikasinya terhadap Nilai Perusahaan","display_name":"Pengaruh Kinerja Environmental, Social, Governance terhadap Kinerja Keuangan serta Implikasinya terhadap Nilai Perusahaan","publication_year":2023,"publication_date":"2023-10-31","ids":{"openalex":"https://openalex.org/W4388071712","doi":"https://doi.org/10.35706/acc.v8i02.9788"},"language":"id","primary_location":{"id":"doi:10.35706/acc.v8i02.9788","doi":"https://doi.org/10.35706/acc.v8i02.9788","is_oa":true,"landing_page_url":"http://dx.doi.org/10.35706/acc.v8i02.9788","pdf_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/9788/4175","source":{"id":"https://openalex.org/S4210217636","display_name":"Accounthink Journal of Accounting and Finance","issn_l":"2459-9751","issn":["2459-9751","2548-3862"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315209","host_organization_name":"Singaperbangsa University","host_organization_lineage":["https://openalex.org/P4310315209"],"host_organization_lineage_names":["Singaperbangsa University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounthink : Journal of Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/9788/4175","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074138573","display_name":"Rosita Wulandari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rosita Wulandari","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091520539","display_name":"Nofryanti Nofryanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nofryanti Nofryanti","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069522305","display_name":"Iin Rosini","orcid":"https://orcid.org/0000-0003-4936-2566","observed_orcids":["https://orcid.org/0000-0003-4936-2566"]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Iin Rosini","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157166"],"apc_list":null,"apc_paid":null,"fwci":1.8792,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.86760385,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"8","issue":"02","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9535999894142151,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9535999894142151,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.03840000182390213,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.7540000081062317},{"id":"https://openalex.org/keywords/social-performance","display_name":"social performance","score":0.9869999885559082},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9440000057220459},{"id":"https://openalex.org/keywords/esg-performance","display_name":"ESG performance","score":0.8539999723434448},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.871999979019165},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.8100000023841858},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7310000061988831}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7587742805480957},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.5453857183456421},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42367109656333923},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.043054789304733276},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35706/acc.v8i02.9788","doi":"https://doi.org/10.35706/acc.v8i02.9788","is_oa":true,"landing_page_url":"http://dx.doi.org/10.35706/acc.v8i02.9788","pdf_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/9788/4175","source":{"id":"https://openalex.org/S4210217636","display_name":"Accounthink Journal of Accounting and Finance","issn_l":"2459-9751","issn":["2459-9751","2548-3862"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315209","host_organization_name":"Singaperbangsa University","host_organization_lineage":["https://openalex.org/P4310315209"],"host_organization_lineage_names":["Singaperbangsa University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounthink : Journal of Accounting and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35706/acc.v8i02.9788","doi":"https://doi.org/10.35706/acc.v8i02.9788","is_oa":true,"landing_page_url":"http://dx.doi.org/10.35706/acc.v8i02.9788","pdf_url":"https://journal.unsika.ac.id/index.php/accounthink/article/download/9788/4175","source":{"id":"https://openalex.org/S4210217636","display_name":"Accounthink Journal of Accounting and Finance","issn_l":"2459-9751","issn":["2459-9751","2548-3862"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315209","host_organization_name":"Singaperbangsa University","host_organization_lineage":["https://openalex.org/P4310315209"],"host_organization_lineage_names":["Singaperbangsa University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounthink : Journal of Accounting and Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388071712.pdf","grobid_xml":"https://content.openalex.org/works/W4388071712.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1990379826","https://openalex.org/W2065518727","https://openalex.org/W2065919227","https://openalex.org/W2144291141","https://openalex.org/W2618587827","https://openalex.org/W2754908311","https://openalex.org/W2894256163","https://openalex.org/W2898022268","https://openalex.org/W2901638855","https://openalex.org/W3030320418","https://openalex.org/W3147154088","https://openalex.org/W3160558946","https://openalex.org/W4231266966","https://openalex.org/W6677496323"],"related_works":["https://openalex.org/W7221177069","https://openalex.org/W6990882123","https://openalex.org/W7216770056","https://openalex.org/W4414219156","https://openalex.org/W7204113177","https://openalex.org/W7056139721","https://openalex.org/W4405961849","https://openalex.org/W4408972327","https://openalex.org/W7042558485","https://openalex.org/W4411960181"],"abstract_inverted_index":{"Penelitian":[0,26],"ini":[1,27,49],"bertujuan":[2],"menguji":[3],"secara":[4],"empirik":[5],"pengaruh":[6],"Environmental,":[7],"Social":[8,89],"dan":[9,90,108,129],"Governance":[10,91],"Terhadap":[11],"Kinerja":[12,39],"Keuangan":[13],"yang":[14,31,37,57,117],"diproksikan":[15],"dengan":[16,53,67],"Return":[17,123],"On":[18],"Assets":[19],"(ROA)":[20,105,126],"serta":[21],"Implikasinya":[22],"Pada":[23],"Nilai":[24,86,131],"Perusahaan.":[25,87],"dilakukan":[28],"pada":[29,47],"perusahaan":[30,56],"terdaftar":[32],"di":[33],"Bursa":[34],"Efek":[35],"Indonesia":[36],"mengungkapkan":[38],"ESG":[40],"Score":[41],"versi":[42],"Bloomberg":[43],"periode":[44],"2017-2022.":[45],"Populasi":[46],"penelitian":[48,72],"sebanyak":[50],"102":[51],"Perusahaan":[52,132],"sampel":[54],"31":[55],"memenuhi":[58],"kriteria.":[59],"Teknik":[60],"analisis":[61,63],"menggunakan":[62],"regresi":[64],"data":[65],"panel":[66],"software":[68],"Eviews":[69],"9.":[70],"Hasil":[71],"menunjukkan":[73],"bahwa":[74],"Variabel":[75,88,100],"Environmental":[76],"berpengaruh":[77,84,93,106],"positif":[78,107],"signifikan":[79,94,109],"terhadap":[80,85,95,110],"ROA,":[81],"tetapi":[82],"tidak":[83,92],"ROA":[96],"maupun":[97],"nilai":[98,111],"perusahaan.":[99,112],"rasio":[101],"return":[102],"on":[103,124],"asset":[104],"Selanjutnya":[113],"berdasarkan":[114],"R":[115],"square":[116],"terbentuk,":[118],"variabel":[119],"independen":[120],"mampu":[121],"menjelaskan":[122,130],"Asset":[125],"sebesar":[127,133],"71,55%":[128],"77,46%.":[134]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-11-01T00:00:00"}
