CD Skripsi
Pengaruh Pengungkapan Enviromental, Social, And Governance (ESG), Dan Persentase Kepemilikan Asing Terhadap Kinerja Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018-2022)
This study aims to examine the effect of environmental, social, and governance (ESG) disclosure, and the percentage of foreign ownership on the company's financial performance as measured by return on assets (ROA). The population in this study amounted to 863 companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, while the sample in this study amounted to 41 companies selected using purposive sampling method. This study uses quantitative data with secondary data obtained from Refinitiv Eikon and the company's annual report. The amount of data generated is 205 data from 41 companies in each period. Data analysis was carried out using E-views 12 with the panel data regression method. The results showed that environmental disclosure did not have a significant influence on financial performance, while social and governance disclosure, as well as the percentage of foreign ownership, had a significant influence on the company's financial performance during the study period.
Keywords: Enviromental Disclosure, Social Disclosure, Governance Disclosure, Foreign Ownership, Financial Performance, Return On Assets
Tidak tersedia versi lain