PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE DISCLOSURE TERHADAP FINANCIAL SUSTAINABILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI

BARNIX, MIKAEL VALDHEERIAN (2025) PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE DISCLOSURE TERHADAP FINANCIAL SUSTAINABILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of environmental, social, and governance disclosure (ESG disclosure) on financial sustainability with financial performance as a moderating variable. This study uses stakeholder theory to explain the problems of this study. The population used in this study uses companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 consisting of the Energy, Industrials, Consumer Non-Cyclicals, Consumer Cyclicals and Basic Materials sectors. The sample selection technique used in this study uses the purposive sampling method with a total sample of 275 companies. The data analysis technique for this study uses time-series cross sectional pooled ordinary least squares regressions with standards error clustered by Firm and Year, with STATA v18 software. The results of this study indicate that ESG disclosure has a positive effect on financial sustainability. Likewise, each environmental, social, and governance disclosure has a positive effect on financial sustainability. In contrast to the moderating role of financial performance which has no moderating effect on the relationship between ESG disclosure and financial sustainability. Likewise, financial performance has no moderating effect on the relationship between environmental, social, and governance disclosures and financial sustainability.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	JANUARSI, YENI	198001042003122001
Thesis advisor	SOLEHA, NURHAYATI	197708102003122001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh environmental, social, dan governance disclosure (ESG disclosure) terhadap financial sustainability dengan financial performance sebagai variabel moderasi. Penelitian ini menggunakan teori stakeholder untuk menjelaskan permasalahan penelitian ini. Populasi yang digunakan dalam penelitian ini menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023 yang terdiri dari sektor Energy, Industrials, Consumer Non-Cyclicals, Consumer Cyclicals dan Basic Materials. Teknik pemilihan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling dengan total sampel sebanyak 275 Perusahaan. Teknik analisis data penelitian ini menggunakan time-series cross sectional pooled ordinary least squares regressions with standards error clustered by no dan year, dengan software STATA v18. Hasil penelitian ini menunjukkan bahwa ESG disclosure berpengaruh positif terhadap financial sustainability. Begitupun dengan masing-masing pengungkapan environmental, social, dan governance yang berpengaruh positif terhadap financial sustainability. Berbanding terbalik dengan peran moderasi financial performance yang tidak memiliki pengaruh moderasi dalam hubungan ESG disclosure terhadap financial sustainability. Begitupun dengan financial performance yang tidak memiliki pengaruh moderasi dalam hubungan masing masing pengungkapan environmental, social, dan governance terhadap financial sustainability.

Uncontrolled Keywords:

ESG Disclosure, Financial Sustainability, Financial Performance ESG Disclosure, Financial Sustainability, Financial Performance

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mikael Barnix

Date Deposited:

25 Jul 2025 09:17

Last Modified:

25 Jul 2025 09:17

URI:

http://eprints.untirta.ac.id/id/eprint/51295

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