Pengaruh Konsep Environmental, Social dan Governance Disclosure terhadap Keberhasilan Sustainable Business Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2023 dengan Implementasi Enterprise Resource Planning sebagai Variabel Moderasi

Abstract

This study aims to examine and analyze the impact of environmental disclosure, social disclosure, and governance disclosure on sustainable business performance, proxied by Net Profit Margin (NPM), in companies listed on the Indonesia Stock Exchange in 2023, moderated by Enterprise Resource Planning (ERP). This quantitative descriptive research uses secondary data processed with SPSS version 29, involving a sample of 57 compaies selected through purposive sampling. The hypothesis testing results reveal that environmental disclosure has a significant positive effect on sustainable business performance. In contrast, social disclosure has a significant negative effect, while governance disclosure has a negative but not significant effect. Overall, these interactions are moderated by ERP. Additionally ERP independenly has a proven positive impact on sustainable business performance.