Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/32714
Title: Pengaruh ESG Disclosure terhadap Kinerja Perusahaan Sektor Consumer Goods: Firm Size sebagai Variabel Pemoderasi
Other Titles: The Influence of ESG Disclosure on Company Performance in the Consumer Goods Sector: Firm Size as a Moderating Variable
Authors: Sihombing, Fransiskus Vincent Norman
Keywords: ESG Disclosure;Kinerja Perusahaan;Firm Size
Issue Date: 23-Feb-2023
Abstract: Penelitian ini bertujuan untuk mengatahui pengaruh environmental (lingkungan), social (sosial), dan governance (tata kelola) disclosure terhadap kinerja perusahaan yang diukur dengan Return on Asset (ROA), Return on Equity (ROE), dan Tobin’s Q serta Firm size sebagai variabel pemoderasi. Penelitian ini ditujukan terhadap perusahaan sektor consumer goods yang terdaftar dalam Bursa Efek Indonesia (BEI). Metode pengambilan sampel menggunakan metode Purposive Sampling yang menghasilkan sampel sebanyak 17 perusahaan dengan periode penelitian 3 tahun (2020-2022) dengan jumlah total sampel sebanyak 51. Metode yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian ini menemukan bahwa ESG disclosure tidak mempengaruhi kinerja perusahaan pada sektor consumer goods dan firm size tidak memperkuat pengaruh ESG terhadap kinerja.
This study aims to determine the effect of environmental, social, and governance disclosure on corporate performance as measured by Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q and Firm size as a moderating variable. This research is aimed at consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). The sampling method used purposive sampling method which resulted in a sample of 17 companies with a research period of 3 years (2020-2022) with a total sample size of 51. The method used in this research is panel data regression. The results of this study found that ESG disclosure has a positive effect simultaneously, but different results are found when measured partially. Additionally, firm size does not affect the relationship between ESG disclosure and corporate performance.
URI: https://repository.uksw.edu//handle/123456789/32714
Appears in Collections:T1 - Management



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