Aprilina, Vita (2025) PENGEMBANGAN INDEKS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG): PENGARUHNYA TERHADAP CORPORATE SUSTAINABLE GROWTH DENGAN GREEN INNOVATION DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) SEBAGAI VARIABEL MODERASI. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Vita Aprilina_7783220006_Fulltext.pdf Restricted to Registered users only Download (6MB) |
|
Text
Vita Aprilina_7783220006_03.pdf Restricted to Registered users only Download (664kB) |
|
Text
Vita Aprilina_7783220006_04.pdf Restricted to Registered users only Download (1MB) |
|
Text
Vita Aprilina_7783220006_05.pdf Restricted to Registered users only Download (204kB) |
|
Text
Vita Aprilina_7783220006_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
Vita Aprilina_7783220006_02.pdf Restricted to Registered users only Download (932kB) |
|
Text
Vita Aprilina_7783220006_Reff.pdf Restricted to Registered users only Download (494kB) |
|
Text
Vita Aprilina_7783220006_Lamp.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aims to contribute to preparing ESG instruments and indices for manufacturing companies in Indonesia and to analyze their effects on corporate sustainable growth with green innovation and environmental management accounting as moderating variables. This study uses a sequential explanatory mixed-methods research method. Qualitative data is used to prepare the ESG index, and quantitative data is used when conducting empirical testing. Qualitative research begins with conducting a literature review and interviews with experts. The number of experts in the initial interview for the formation of the ESG instrument was 4 experts, and when compiling the ESG index involved 15 experts, consisting of academics and ESG practitioners. The formation of the ESG index in this study uses a weighted index. In quantitative research, this study uses unbalanced data with the help of Stata 17 in analyzing 262 data points from manufacturing companies in Indonesia from 2019 to 2023. The results of qualitative research formulate 3 dimensions of ESG measurement, namely Environmental, Social, and Governance, described in 78 indicators. This study found that in the Environmental dimension, indicators of natural disaster and reforestation policies are important factors in ESG disclosure. In the social dimension, a new indicator that is considered important is local prosperity, and in the Governance dimension, indicators that are considered important to be added are the size of religious and ethnic communities and policies that respect local values. The results of quantitative research show that the ESG Index has a significant positive effect on Corporate Sustainable Growth, Green Innovation can strengthen the influence of the ESG Index on Corporate Sustainable Growth, while Environmental Management Accounting does not moderate the ESG Index on Corporate Sustainable Growth. The results of the expansion test show that Environmental disclosure and Social disclosure have a significant positive effect, while Governance disclosure does not show a significant effect on Corporate Sustainable Growth. The limitations of this study are in the weighting of the ESG index using a questionnaire that has the potential for respondent bias, the impact of ESG implementation on sustainable growth is observed in the long term, and the research period is only 5 years, with 262 samples, so it is less generalizable. For further research, it is recommended to re-explore each dimension, add other variables that can affect corporate sustainable growth, add research periods, and data processing using balanced data. This research implies that this research contributes to the development of scientific knowledge on ESG measurement, as a guide for planning, managing, monitoring, and evaluating ESG in manufacturing companies, encouraging the need for ESG aspects, and Green Innovation strategies in supporting sustainable company growth.
| Item Type: | Thesis (Doktoral) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan dari penelitian ini adalah untuk berkontribusi dalam penyusunan instrumen dan indeks ESG untuk perusahaan manufaktur di Indonesia dan menganalisa pengaruhnya terhadap corporate sustainable growth dengan green innovation dan environmental management accounting sebagai variable moderasi. Penelitian ini menggunakan metode riset kombinasi (mix method) eksplaratoris sekuensial. Data kualitatif digunakan dalam penyusunan indeks ESG dan data kuantitatif digunakan ketika melakukan pengujian empiris. Penelitian kualitatif dimulai dengan melakukan penggalian pustaka dan wawancara pada pakar. Jumlah pakar dalam wawancara awal pembentukan instumen ESG adalah 4 pakar dan saat penyusunan indeks ESG melibatkan 15 pakar yang terdiri dari akademisi dan praktisi ESG. Pembentukan indeks ESG dalam penelitian ini menggunakan weighted index. Pada penelitian kuantitatif penelitian ini menggunakan unbalance data dengan bantuan Stata 17 dalam menganalisis 262 data dari perusahaan manufaktur di Indonesia mulai periode 2019 sampai dengan 2023. Hasil penelitian kualitatif merumuskan 3 dimensi pengukuran ESG yaitu Environmental, Social dan Governance dijabarkan dalam 78 indikator. Penelitian ini menemukan bahwa dalam dimensi Environmental indikator kebijakan bencana alam dan penghijauan (reboisasi) menjadi faktor yang penting dalam pengungkapan ESG. Dalam dimensi social indikator baru yang dianggap penting adalah kemakmuran lokal dan dalam dimensi Governance indikator yang dianggap penting untuk ditambahkan adalah kerukuran umat beragama dan suku serta kebijakan yang menghormati nilai-nilai lokal. Hasil penelitian kuantitatif menunukakan bahwa Indeks ESG berpengaruh positif siginifikan terhadap Corporate Sustainable Growth, Green Innovation dapat memperkuat pengaruh Indeks ESG terhadap Corporate Sustainable Growth, sedangkan Environmental Management Accounting tidak memoderasi Indeks ESG terhadap Corporate Sustainable Growth. Dari hasil uji ekspansi menunjukkan bahwa Environmental disclosure dan Social disclosure berpengaruh positif siginifikan sedangkan Governance disclosure tidak menunjukkan pengaruh signifikanterhadap Corporate Sustainable Growth. Keterbatasan dalam penelitian ini adalah dalam pembobotan indeks ESG menggunakan kuesioner yang berpotensi bias responden, dampak penerapan ESG terhadap pertumbuhan berkelanjutan diamati dalam jangka panjang dan periode penelitian ini hanya 5 tahun dengan 262 sampel sehingga kurang bisa digeneralisasi. Untuk penelitian selanjutnya disarankan untuk mengeksplorasi kembali tiap dimensi, menambahkan variable lain yang dapat mempengaruhi corporate sustainable growth, menambahkan periode penelitian dan pengolahan data menggunakan balance data. Implikasi dari penelitian ini adalah penelitian ini memberikan kontribusi pengembangan keilmuan tentang pengukuran ESG, sebagai panduan untuk melakukan perencanaan, pengelolaan, pemantauan, dan evaluasi ESG di perusahaan manufaktur, mendorong perlunya aspek ESG, dan strategi Green Innovation dalam mendukung pertumbuhan perusahaan yang berkelanjutan. | |||||||||
| Uncontrolled Keywords: | ESG, Green Innovation, Environmental Management Accounting, Corporate Sustainable Growth. ESG, Green Innovation, Environmental Management Accounting, Corporate Sustainable Growth | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
|||||||||
| Depositing User: | Mrs Vita Aprilina | |||||||||
| Date Deposited: | 07 Aug 2025 06:21 | |||||||||
| Last Modified: | 07 Aug 2025 06:21 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53742 |
Actions (login required)
 |
View Item |