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https://repository.uksw.edu//handle/123456789/35260
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DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Andreas, Hans Hananto | - |
dc.contributor.author | Widianingrum, Melisa | - |
dc.date.accessioned | 2024-10-01T09:41:13Z | - |
dc.date.available | 2024-10-01T09:41:13Z | - |
dc.date.issued | 2024-09-20 | - |
dc.identifier.uri | https://repository.uksw.edu//handle/123456789/35260 | - |
dc.description.abstract | Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan penerapan pelaporan berbasis ESG (Environmental, Social, and Governance) terhadap nilai perusahaan. Objek penelitian ini adalah perusahaan yang terdaftar dalam Indeks ESG Leaders BEI selama periode 2020-2023. Kinerja keuangan diukur dengan Return on Equity (ROE), pelaporan ESG diukur berdasarkan skor ESG yang diperoleh dari ideks ESG leaders yang ada pada laman BEI, dan nilai perusahaan diukur dengan menggunakan Tobin's Q. Metode analisis data yang digunakan adalah analisis data panel dengan EViews. Hasil penelitian menunjukkan bahwa kinerja keuangan dan penerapan pelaporan ESG secara simultan berpengaruh signifikan terhadap nilai perusahaan. Dalam penelitian ini, secara parsial pelaporan ESG berpengaruh terhadap nilai perusahaan sementara ROE tidak berpengaruh. Temuan ini diharapkan dapat memberikan kontribusi bagi studi lebih lanjut dan memberikan wawasan bagi perusahaan dan investor dalam pengambilan keputusan terkait penerapan ESG dan pengelolaan kinerja keuangan. | id |
dc.description.abstract | This study aims to analyze the effect of financial performance and the application of ESG (Environmental, Social, and Governance) based reporting on firm value. The object of this research is companies listed in the IDX ESG Leaders Index during the 2020-2023 period. Financial performance is measured by Return on Equity (ROE), ESG reporting is measured based on ESG scores obtained from the ESG leaders index on the IDX website, and company value is measured using Tobin's Q. The data analysis method used is panel data analysis with EViews. The results showed that financial performance and the implementation of ESG reporting simultaneously have a significant effect on firm value. In this study, ESG reporting partially affects firm value while ROE has no effect. The findings are expected to contribute to further studies and provide insights for companies and investors in making decisions related to ESG implementation and financial performance management. | en |
dc.language.iso | id | en_US |
dc.subject | ESG | en_US |
dc.subject | ROE | en_US |
dc.subject | nilai perusahaan | en_US |
dc.title | Pengaruh Kinerja Keuangan Dan Penerapan Pelaporan Berbasis Esg Terhadap Nilai Perusahaan Studi Pada Perusahaan Yang Terdaftar Dalam Indeks Esg Leaders Bei 2020-2023 | en_US |
dc.type | Thesis | en_US |
uksw.faculty | Fakultas Ekonomika dan Bisnis | en_US |
uksw.identifier.kodeprodi | KODEPRODI62201#Akuntansi | - |
uksw.identifier.nidn | NIDN0618038602 | - |
uksw.identifier.nim | NIM232020162 | - |
uksw.program | Akuntansi | en_US |
Appears in Collections: | T1 - Accounting |
Files in This Item:
File | Description | Size | Format | |
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T1_232020162_Judul.pdf | 913.87 kB | Adobe PDF | View/Open | |
T1_232020162_Isi.pdf Until 9999-01-01 | 1.35 MB | Adobe PDF | View/Open | |
T1_232020162_Daftar Pustaka.pdf | 1.19 MB | Adobe PDF | View/Open | |
T1_232020162_Lampiran.pdf Until 9999-01-01 | 1.08 MB | Adobe PDF | View/Open | |
T1_232020162_Formulir Pernyataan Persetujuan Penyerahan Lisensi dan Pilihan Embargo.pdf Until 9999-01-01 | 826.71 kB | Adobe PDF | View/Open |
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