The Effect of Earning Per Share, Environment and Social Disclosure on Company Performance (Case Study of Energy Corporations incorporated in Reuter and Thomsom Per 2028-2022)
Sisca Debyola Widuhung (a), Aris Machmud (b)

University Al-Azhar Indonesia

Abstract

Every corporation engaged in mining and energy is mandated to disclose aspects of good governance and disclosure of social and environmental responsibility, even though it is voluntary, however, corporate competitiveness is required in terms of non-financial aspects to convince investors that the company^s performance contributes to developing the eco green and preserving the environment. investors see organizational performance no longer looking at profit achievements but environmental and social aspects as well as governance. The formulation of the problem in this study is how Earning Per Share (EPS) Environmental Disclosure (ESG) and Corporate Social Responsibility influence ROA. The research method uses a quantitative approach using data on non-financial companies incorporated in Reuter and Thomson in the 2018 -2022 timeframe specifically for industries engaged in the energy sector, where six energy companies disclose social environmental factors in addition to financial performance, data analysis techniques use Eviews 10 with testing based on panel data. The results of this study indicate that Earning Per Share affects performance while Environmental Disclosure (ESG), Good Governance, and Corporate Social Responsibility (CSR) do not affect company performance (ROA).

Keywords: Disclosure of CSR- ESG- EPS, ROA

Topic: Economic Welfare in Terms of Islamic Perspective