CD Skripsi
Analisis Pengaruh Pengungkapan Environmental, Social, Dan Governance (Esg) Terhadap Struktur Modal Dengan Kinerja Perusahaan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Saham Indeks Sri-Kehati Periode 2017-2019)
ABSTRACT
This study aims to examine the effect of environmental, social and
corporate governance on capital structure with company performance as an
intervening variable in companies listed in the sri-kehati index for the period
2017 – 2019. This study uses secondary data, namely on companies that are
members of the Sri-Kehati index that disclose environmental, social and
governance (ESG) scores on Bloomberg. The data used in this study with a total
research sample of 54 data determined by purposive sampling method. The results
of this study indicate that environmental and governance have an effect on
company performance while social has no effect on company performance.
Environmental, social, and governance have no effect on capital structure. For
indirect testing, the results show that environmental, social, and governance have
no effect on capital structure through company performance as an intervening
variable.
Keywords: Environmental, Social and Governance, Company Performance,
Capital Structure
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