PERAN PEMEDIASI ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG): INTELLECTUAL CAPITAL, KARAKTERISTIK DIREKSI, DAN KINERJA KEUANGAN (Studi Empiris Entitas Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Nadhia Annisa, Amartya (2024) PERAN PEMEDIASI ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG): INTELLECTUAL CAPITAL, KARAKTERISTIK DIREKSI, DAN KINERJA KEUANGAN (Studi Empiris Entitas Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Master thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The purpose of this study was to analyze and determine the effect of Intellectual Capital and Directors' Characteristics on Financial Performance with ESG as a moderating variable. The research used is descriptive quantitative. The object of this research is state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2018-2022 using purposive sampling data collection techniques. The results of this study indicate that Intellectual Capital and Characteristics of the Board of Directors as measured by the number of directors have effect on ESG, ESG has a negative effect on financial performance, but ESG is not able to moderate the effect of intellectual capital and characteristics of the board of directors on Financial Performance.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Zulfikar, Rudi	197205022001121001
Thesis advisor	Ismawati, Iis	197309152003122002

Additional Information:

Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui pengaruh Intellectual Capital dan Karakteristik Dewan Direksi terhadap Kinerja Keuangan dengan ESG sebagai variabel moderasi. Penelitian yang digunakan adalah deskriptif kuantitatif. Objek penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022 dengan menggunakan teknik pengumpulan data purposive sampling. Hasil penelitian ini menunjukkan bahwa Intellectual Capital dan Karakteristik Dewan Direksi yang diukur dengan jumlah dewan direksi berpengaruh terhadap ESG, ESG berpengaruh negatif terhadap kinerja keuangan, namun ESG tidak mampu memoderasi pengaruh intellectual capital dan karakteristik dewan direksi terhadap Kinerja Keuangan.

Uncontrolled Keywords:

ESG, Intellectual Capital, Directors' Characteristics, Financial Performance ESG, Modal Intelektual, Karakteristik Direksi, Kinerja Keuangan

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
08-Pascasarjana > 62101-Magister Akuntansi

Depositing User:

Amartya Nadhia Annisa

Date Deposited:

26 Aug 2024 14:39

Last Modified:

04 Sep 2024 14:57

URI:

http://eprints.untirta.ac.id/id/eprint/41310

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