Environmental, Social, Governance (ESG) Performance and Capital Structure: The Role of Good Corporate Governance
Objective: The purpose of this study is to investigate the impact of Environmental, Social, and Governance (ESG) performance on capital structure, using good corporate governance (GCG) as a moderating variable. Design/Methods/Approach: The sample comprises companies listed on the IDX outside the f...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Muhammad Madyan [verfasserIn] Saraswati Kuntum Widuri [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2023 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
In: Jurnal Manajemen Teori dan Terapan - Universitas Airlangga, 2020, 16(2023), 3, Seite 560-570 |
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| Übergeordnetes Werk: |
volume:16 ; year:2023 ; number:3 ; pages:560-570 |
| Links: |
Link aufrufen |
|---|
| DOI / URN: |
10.20473/jmtt.v16i3.47483 |
|---|
| Katalog-ID: |
DOAJ098748998 |
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Environmental, Social, Governance (ESG) Performance and Capital Structure: The Role of Good Corporate Governance |
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Environmental, Social, Governance (ESG) Performance and Capital Structure: The Role of Good Corporate Governance |
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Muhammad Madyan |
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Muhammad Madyan Saraswati Kuntum Widuri |
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environmental, social, governance (esg) performance and capital structure: the role of good corporate governance |
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Environmental, Social, Governance (ESG) Performance and Capital Structure: The Role of Good Corporate Governance |
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Objective: The purpose of this study is to investigate the impact of Environmental, Social, and Governance (ESG) performance on capital structure, using good corporate governance (GCG) as a moderating variable. Design/Methods/Approach: The sample comprises companies listed on the IDX outside the financial sector that issued financial and sustainability reports between 2017 and 2021. The Global Reporting Initiative (GRI) index measures ESG performance, the capital structure is measured by leverage, and the moderating variable of good corporate governance is measured by independent commissioner proportion. The data are analyzed using the OLS regression technique. Findings: According to the estimation results, ESG performance positively affects the capital structure of non-financial enterprises. Furthermore, good corporate governance does not moderate the relationship between environmental, social, governance, and capital structure. Originality/Value: By focusing on ESG performance and capital structure as evaluated in emerging countries, this study adds to existing research on environmental and social performance and its impact on capital structure. Furthermore, GCG is included as a moderating variable in this study. Practical/Policy implication: Based on the findings, it is suggested that firm executives take steps to expand their ESG practices. This ensures sustainability and increases investor and creditor confidence, resulting in more efficient funding sources for the company. |
| abstractGer |
Objective: The purpose of this study is to investigate the impact of Environmental, Social, and Governance (ESG) performance on capital structure, using good corporate governance (GCG) as a moderating variable. Design/Methods/Approach: The sample comprises companies listed on the IDX outside the financial sector that issued financial and sustainability reports between 2017 and 2021. The Global Reporting Initiative (GRI) index measures ESG performance, the capital structure is measured by leverage, and the moderating variable of good corporate governance is measured by independent commissioner proportion. The data are analyzed using the OLS regression technique. Findings: According to the estimation results, ESG performance positively affects the capital structure of non-financial enterprises. Furthermore, good corporate governance does not moderate the relationship between environmental, social, governance, and capital structure. Originality/Value: By focusing on ESG performance and capital structure as evaluated in emerging countries, this study adds to existing research on environmental and social performance and its impact on capital structure. Furthermore, GCG is included as a moderating variable in this study. Practical/Policy implication: Based on the findings, it is suggested that firm executives take steps to expand their ESG practices. This ensures sustainability and increases investor and creditor confidence, resulting in more efficient funding sources for the company. |
| abstract_unstemmed |
Objective: The purpose of this study is to investigate the impact of Environmental, Social, and Governance (ESG) performance on capital structure, using good corporate governance (GCG) as a moderating variable. Design/Methods/Approach: The sample comprises companies listed on the IDX outside the financial sector that issued financial and sustainability reports between 2017 and 2021. The Global Reporting Initiative (GRI) index measures ESG performance, the capital structure is measured by leverage, and the moderating variable of good corporate governance is measured by independent commissioner proportion. The data are analyzed using the OLS regression technique. Findings: According to the estimation results, ESG performance positively affects the capital structure of non-financial enterprises. Furthermore, good corporate governance does not moderate the relationship between environmental, social, governance, and capital structure. Originality/Value: By focusing on ESG performance and capital structure as evaluated in emerging countries, this study adds to existing research on environmental and social performance and its impact on capital structure. Furthermore, GCG is included as a moderating variable in this study. Practical/Policy implication: Based on the findings, it is suggested that firm executives take steps to expand their ESG practices. This ensures sustainability and increases investor and creditor confidence, resulting in more efficient funding sources for the company. |
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Environmental, Social, Governance (ESG) Performance and Capital Structure: The Role of Good Corporate Governance |
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https://doi.org/10.20473/jmtt.v16i3.47483 https://doaj.org/article/b0fd5b42975f42e194fd9926d048a436 https://e-journal.unair.ac.id/JMTT/article/view/47483 https://doaj.org/toc/1979-3650 https://doaj.org/toc/2548-2149 |
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