Penelitian ini bertujuan untuk menguji pengaruh ESG performance terhadap economic performance. Penelitian ini dilakukan pada perusahaan publik yang termasuk ke dalam lima sektor industri high profile tahun 2015-2017 dan menghasilkan sebanyak 387 sampel. Teknik analisis yang digunakan adalah analisis regresi berganda dengan program IM SPSS Statistik 23. Hasil penelitian menunjukkan bahwa ESG performance berpengaruh positif terhadap economic performance. Ketika di analisis lebih lanjut, kinerja lingkungan dan kinerja sosial menunjukkan tidak adanya pengaruh terhadap economic performance, kecuali kinerja lingkungan yang berpengaruh negatif terhadap pengukuran pasar. Sebaliknya, kinerja tata kelola berpengaruh positif terhadap pengukuran akuntansi, namun berpengaruh negatif terhadap pengukuran pasar. Hal ini disebabkan karena tradisi pengungkapan tata kelola lebih lama diterapkan di Indonesia dibandingkan aspek keberlanjutan yang lain dan meningkatnya nilai relevansi kinerja tata kelola terhadap stakeholder.

Kata Kunci: ESG performance, economic performance, sektor industri high profile.

This study aims to examine the effect of ESG performance on economic performance. This research was conducted on public companies which were included in the five high profile industry sectors in 2015-2017 and produced 387 samples. The analysis technique used is multiple regression analysis with SPSS Statistics IM program 23. The results of the study show that ESG performance has a positive effect on economic performance. In further analysis, environmental performance and social performance shows that there is no influence on economic performance, except environmental performance which negatively affects market measurement. Conversely, governance performance has a positive effect on accounting measurements, but has a negative effect on market measurement. This is because the disclosure’s tradition of governance is longer applied in Indonesia than other sustainability aspect and the increasing value of the relevance of governance performance to stakeholders.

Keywords: ESG performance, economic performance, high profile industry sector