Erwin Bagastian Widyo Nugroho, Bernadus (2024) PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN BIAYA MODAL SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the effect of ESG on financial performance with the cost of capital as an intervening variable. The intervening variable in this study is the cost of capital as measured by the weighted average cost of capital (WACC) based on the company's annual report. The independent variable in this study is Environmental Social Government (ESG) as measured using Thomson Reuters Eikon. The dependent variable in this study is financial performance as measured by Return Of Asset (ROA). The population of this study in manufacturing and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The sampling technique used in this method is purposive sampling with a total sample of 156 data. The data analysis method in this study uses multiple regression analysis with STATA 17 and path analysis with the help of an online sobel calculator. The results of this study indicate that ESG disclosure has a positive effect on financial performance, environmental disclosure has no significant positive effect on financial performance, social disclosure has no significant positive effect on financial performance, and governance disclosure has no significant positive effect on financial performance. In addition, the cost of capital is unable to act as a mediator in the effect of ESG on financial performance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh ESG terhadap kinerja keuangan dengan biaya modal sebagai variabel intervening. Variabel intervening dalam penelitian ini yaitu biaya modal yang diukur dengan biaya modal rata-rata tertimbang (WACC) berdasarkan laporan tahunan perusahaan (annual report). Variabel independen dalam penelitian ini adalah Environmental Social Government (ESG) yang diukur menggunakan Thomson Reuters Eikon. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur dengan Return Of Asset (ROA). Populasi penelitian ini pada perusahaan sektor manufaktur dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Teknik sampling yang digunakan dalam metode ini adalah purposive sampling dengan total sampel 156 data. Metode analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan STATA 17 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian ini menunjukkan bahwa pengungkapan ESG berpengaruh positif terhadap kinerja keuangan, pengungkapan lingkungan tidak berpengaruh positif signifikan terhadap kinerja keuangan, pengungkapan sosial tidak berpengaruh positif signifikan terhadap kinerja keuangan, dan pengungkapan tata kelola tidak berpengaruh positif signifikan terhadap kinerja keuangan. Selain itu, biaya modal tidak mampu berperan sebagai mediator pada pengaruh ESG terhadap kinerja keuangan. | ||||||
| Uncontrolled Keywords: | ESG Disclosures, Environmental Disclosures, Social Disclosures, Government Disclosures, Financial Perfomance, Cost Of Capital. Pengungkapan ESG, Pengungkapan Lingkungan, Pengungkapan Sosial, Pengungkapan Tata Kelola, Kinerja Keuangan, Biaya Modal | ||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | bernardus erwin bagastian | ||||||
| Date Deposited: | 25 Sep 2024 16:24 | ||||||
| Last Modified: | 25 Sep 2024 16:24 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/42391 |
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