relation: https://eprints.untirta.ac.id/49787/
title: DETERMINAN YANG MEMENGARUHI   ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)  (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Periode 2019-2023)
creator: KONITA, AYU
subject: BP Islam. Bahaism. Theosophy, etc
description: Environmental, Social, and Governance (ESG) is increasingly becoming a focus in the business world, especially in the mining industry which has a significant impact on the environment and society. ESG is not only a benchmark for corporate sustainability, but also plays a role in attracting investors, improving corporate image, and ensuring regulatory compliance. In the context of the Indonesian Sharia Stock Index (ISSI), ESG reflects sharia compliance values that emphasize social responsibility and good governance. This study analyzes the effect of Cost of Capital, Profitability, Leverage, and Sharia Compliance on ESG. The study population was 36 mining companies listed on the ISSI for the 2019-2023 period, with a sample of 11 companies and a total of 55 observations. The results of the study show that simultaneously, the variables cost of capital, profitability, leverage, and sharia compliance have an effect on Environmental, Social, and Governance (ESG). Partially, Sharia Compliance has a positive and significant effect on Environmental, Social, and Governance (ESG), Leverage has a negative and significant effect on Environmental, Social, and Governance (ESG), while Cost of Capital and Profitability have no effect on Environmental, Social, and Governance (ESG). The implication of this study is the importance of implementing strong sharia compliance as a strategy to improve supervision of ESG disclosure. In addition, companies must pay attention to the level of assets financed by debt, because the greater the company's assets financed by debt, the lower the ESG disclosure because the company prioritizes its obligations to pay debts to other parties. These results also underline that ESG disclosure is not determined by the company's cost of capital ratio and profitability.
date: 2025
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/49787/1/Ayu%20Konita_5554210009_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/49787/2/AYU%20KONITA_5554210009_CP.pdf
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identifier: https://eprints.untirta.ac.id/49787/4/AYU%20KONITA_5554210009_02.pdf
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identifier: https://eprints.untirta.ac.id/49787/5/AYU%20KONITA_5554210009_03.pdf
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identifier: https://eprints.untirta.ac.id/49787/6/AYU%20KONITA_5554210009_04.pdf
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identifier: https://eprints.untirta.ac.id/49787/7/AYU%20KONITA_5554210009_05.pdf
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identifier: https://eprints.untirta.ac.id/49787/8/AYU%20KONITA_5554210009_Ref.pdf
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identifier: https://eprints.untirta.ac.id/49787/9/AYU%20KONITA_5554210009_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/49787/19/Ayu%20Konita_5554210009_01.pdf
identifier:   KONITA, AYU  (2025) DETERMINAN YANG MEMENGARUHI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Periode 2019-2023).  S1 thesis, UNIVERSITAS SULTA AGENG TIRTAYASA.