Wahyuni, Sri (2024) PENGARUH RISIKO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan yang terdaftar di Index ESG Leaders Bursa Efek Indonesia (BEI) Periode 2020-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to determine the influence of Environmental, Social, and Governance (ESG) risk on company value with financial performance as an intervening variable. The intervening variable used in this research is financial performance as measured by the Return on Assets (ROA) ratio. Independent variables in In this research, ESG risk is measured by the ESG Score. The dependent variable used in this research is value companies as measured by Tobin's Q. The population of this study is companies listed in the IDX ESG Leaders index. The sampling method used was purposive sampling, and 15 companies were selected that met the criteria as research samples. The analytical method used is Structural Equation Model (SEM) based on Partial Least Square (PLS) with SmartPLS 3 software. The results of this study show that ESG risk has an insignificant positive effect on company value. Research also shows that ESG risk has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on company value. So that financial performance in this research can be used as an intervening variable.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Variabel intervening yang digunakan dalam penelitian ini adalah kinerja keuangan yang diukur dengan Rasio Return on Assets (ROA). Variabel independen dalam penelitian ini risiko ESG yang diukur dengan ESG Score. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur dengan Tobin's Q. Populasi penelitian ini adalah perusahaan yang terdaftar dalam indeks IDX ESG Leaders. Metode sampling yang digunakan adalah purposive sampling dan terpilih 15 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan yaitu Structural Equation Model (SEM) berbasis Partial Least Square (PLS) dengan software SmartPLS 3. Hasil penelitian ini menunjukkan bahwa risiko ESG berpengaruh positif tidak signifikan terhadap nilai perusahaan. Penelitian juga menunjukkan bahwa risiko ESG berpengaruh positif dan signifikan terhadap kinerja keuangan, dan kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sehingga kinerja keuangan pada penelitian ini dapat dijadikan sebagai variabel intervening. | |||||||||
| Uncontrolled Keywords: | Environmental, Social, and Governance, ESG, Company Value, Financial Performance Environmental, Social, and Governance, ESG, Nilai Perusahaan, Kinerja Keuangan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs Sri Wahyuni | |||||||||
| Date Deposited: | 04 Dec 2024 15:13 | |||||||||
| Last Modified: | 04 Dec 2024 15:13 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44067 |
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