THE EFFECT OF ESG DISCLOSURE AND INTERNAL CONTROL DISCLOSURE ON FINANCIAL PERFORMANCE

Marshanda Yovianita Sukma Hernandi, Anggita Langgeng Wijaya, Richo Diana Aviyanti

Abstract


The purpose of this research is to examine how ESG disclosure and internal control disclosure affect financial performance. The quantitative techniques used were SPSS Version 24 and linear regression analysis. The study population was the financial statements, sustainability reports, and annual reports of property & real estate companies listed on the IDX for the 2021–2024 period. Purposive sampling was used to collect a sample of 68 company reports. Data analysis indicates that although internal control disclosure does not affect financial performance, ESG disclosure does. Other factors that may influence financial performance should be included in future research.

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References


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