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The Impact of ESG Score on Financial Distress with Return on Assets (ROA) as a Mediating Variable: Evidence from Mining Companies Listed on the Islamic Stock Index (ISSI) During 2022 – 2024 = The Impact of ESG Score on Financial Distress with Return on Assets (ROA) as a Mediating Variable: Evidence from Mining Companies Listed on the Islamic Stock Index (ISSI) During 2022 – 2024
This study aims to examine the effect of ESG scores on financial distress, with Return on Assets (ROA) as a mediating variable, in mining sector companies listed on the Islamic Stock Index (ISSI) during the 2022–2024 period.
The population in this study consisted of all mining sector companies listed in the Katadata ESG Index during the 2022–2024 period. The sampling technique used purposive sampling, resulting in 25 companies selected based on several criteria: companies consistently listed in the Katadata ESG Index, companies listed on the Islamic Stock Index (ISSI), and companies with complete financial indicator data (ROA and Firm Size) and accessible financial statements during the observation period. This study used secondary data obtained from companies’ financial reports, sustainability reports, and Katadata ESG Index reports from official websites. The data were analyzed using panel data regression with EViews 12. The analytical techniques included the t-test, F-test, and coefficient of determination test.
The results show that ESG scores have no significant effect on financial distress, while ESG scores have a significant effect on Return on Assets (ROA), and ROA has a significant effect on financial distress in mining sector companies listed on the Islamic Stock Index (ISSI) during the 2022–2024 period. Furthermore, based on Baron and Kenny’s causal steps method, ROA was not proven to mediate the relationship between ESG scores and financial distress because the direct effect of ESG scores on financial distress was not statistically significant.
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