Published: 2025-07-10
Pengaruh Development of Sustainability Balanced Score Card terhadap Kinerja Perusahaan dan Dampaknya pada Implementasi ESG (Environmental Social Governance)
DOI: 10.35870/emt.v9i3.4134
Loso Judijanto, Puspa Rini, Dipa Teruna Awaludin, Tri Widyastuti Ningsih, Ngurah Pandji Mertha Agung Durya
- Loso Judijanto: IPOSS Jakarta Indonesia
- Puspa Rini: Universitas Pat Petulai
-
Dipa Teruna Awaludin:
Nasional University
-
Tri Widyastuti Ningsih:
Walisongo State Islamic University
- Ngurah Pandji Mertha Agung Durya: Universitas Dian Nuswantoro Semarang
Abstract
This study was conducted to see the influence of the development of sustainability balanced scorecard on company performance and its impact on the implementation of ESG (Environmental Social Governance). This study uses a descriptive quantitative approach used in the study. The research instrument was tested using validity and reliability tests which were then processed with multiple linear regression analysis accompanied by path tests/sobelt tests in the SPSS program. The results of the analysis illustrate that the influence of BSC (Balance Scorecard) on company performance has a significant effect. The influence of BSC (Balance Scorecard) on the implementation of ESG (Environmental Social Governance) has a significant effect. The influence of company performance on the implementation of ESG (Environmental Social Governance) has a significant effect. And, the influence of BSC (Balance Score Card) on ESG (Environmental Social Governance) mediated by company performance has a significant effect.
Keywords
BSC; Development Of Sustainability Balanced Scorecard; ESG; Company Performance
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 9 No. 3 (2025)
-
Section: Articles
-
Published: 2025-07-10
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/emt.v9i3.4134
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Loso Judijanto, IPOSS Jakarta Indonesia
IPOSS Jakarta Indonesia, Kota Jakarta Pusat, Daerah Khusus Ibukota Jakarta, Indonesia.
Puspa Rini, Universitas Pat Petulai
Program Studi Akuntansi, Universitas Pat Petulai, Kabupaten Rejang Lebong, Provinsi Bengkulu, Indonesia.
Dipa Teruna Awaludin, Nasional University
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Nasional, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta, Indonesia.
Tri Widyastuti Ningsih, Walisongo State Islamic University
Program Studi Akuntansi, Universitas Islam Negeri Walisongo Semarang, Kota Semarang, Provinsi Jawa Tengah, Indonesia.
Ngurah Pandji Mertha Agung Durya, Universitas Dian Nuswantoro Semarang
Program Studi Akuntansi, Universitas Dian Nuswantoro Semarang, Kota Semarang, Provinsi Jawa Tengah, Indonesia.
-
Arikunto, S. (2010). Prosedur penelitian suatu pendekatan praktek. (No Title).
-
Burhany, D. I., Novianty, I., & Suwondo, S. (2021). Pengukuran Kinerja Lingkungan dengan Sustainability Balanced Scorecard: Seimbang, Komprehensif, dan Strategis. Jurnal Riset Akuntansi Dan Keuangan, 9.
-
Devianti, I. P. (2025). Pengaruh Environment, Social, & Governance (ESG) Terhadap Nilai Perusahaan Pada Sektor Pertambangan Yang Terdaftar Di ESG Leaders Indonesia Periode 2017-2022. Jurnal Ilmu Manajemen, 159-173. https://doi.org/10.26740/jim.v13n1.p159-173.
-
Faisal, A., Samben, R., & Pattisahusiwa, S. (2018). Analisis kinerja keuangan. Kinerja, 14(1), 6-15.
-
Ghozali, I. (2018). Aplikasi analisis multivariete dengan program IBM SPSS 23.
-
Inawati, W. A., & Rahmawati, R. (2023). Dampak Environmental, Social, Dan Governance (ESG) Terhadap Kinerja Keuangan. Jurnal Akademi Akuntansi, 6(2), 225-241. https://doi.org/10.32534/jpk.v11i2.5702.
-
Kuantitatif, P. P. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
-
Kuantitatif, P. P. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
-
Martono, S., Wartini, S., Khoiruddin, M., Prananta, W., & Febriatmoko, B. (2023). University Superior Performance Based On Balance Scorecard: The Role Of Managerial Competence And Management Control System. EPRA International Journal of Economics, Business and Management Studies (EBMS), 10(11), 71-79.
-
Michalski, D. (2024). Operationalization of ESG-integrated strategy through the balanced scorecard in FMCG companies. Sustainability, 16(21), 9174.
-
Minggu, A. M., Aboladaka, J., & Neonufa, G. F. (2023). Environmental, Social dan Governance (ESG) dan Kinerja Keuangan Perusahaan Publik di Indonesia. Owner: Riset dan Jurnal Akuntansi, 7(2), 1186-1195.
-
Nabila, N., & Purwanti, P. (2025). Analisis Implementasi Balanced Scorecard Berbasis ESG (Environmental, Social, Governance) dalam Meningkatkan Nilai Perusahaan. Journal of Business Economics and Management| E-ISSN: 3063-8968, 1(3), 256-261.
-
Ningwati, G., Septiyanti, R., & Desriani, N. (2022). Pengaruh environment, social and governance disclosure terhadap kinerja perusahaan (the effect of environmental, social and governance disclosure on corporate performance). Goodwood Akuntansi Dan Auditing Reviu (GAAR), 1(1), 67-78.
-
Sugiyono, S. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D Cetakan ke-23. Bandung: CV Alfabeta.
-
Ulfa, S. N., & Rahman, A. (2024). Environmental, Social, Governance (ESG) pada Kinerja Perusahaan denganBoard Gender Diversity sebagai Pemoderasi. JURNAL ILMIAH EDUNOMIKA, 8(2).
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.