CD Skripsi

analisis faktor-faktor yang mempengaruhi environmental, social, governance (esg) disclosure terhadap kinerja keuangan dengan sustainability committee sebagai pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

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This study is motivated by the growing urgency for companies to integrate sustainability aspects into their business strategies, in line with increasing public expectations for environmental, social, and governance accountability. Environmental, Social, Governance (ESG) has become a key indicator in measuring a company's commitment to sustainability, which not only affects its reputation but also its financial performance. The objective of this research is to analyze the influence of Green Initiative, Green Performance, Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on Environmental, Social, Governance (ESG) disclosure, as well as to examine the effect of ESG disclosure on financial performance, moderated by the sustainability committee. This research adopts a quantitative approach, utilizing secondary data obtained from annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. The sample was selected using a purposive sampling technique, resulting in 63 companies with a total of 189 observations. Data processing and analysis were conducted using SPSS version 25, employing multiple linear regression and Hayes' Macro Process to test the moderation effect.
The findings reveal that all four independent variables green initiative, green performance, CSR, and risk management (ERM) have a positive and significant influence on ESG disclosure. Furthermore, the study finds that ESG disclosure has a positive and significant impact on kinerja keuangan. This indicates that companies with a strong commitment to ESG disclosure tend to achieve greater operational efficiency and stakeholder trust, ultimately enhancing their financial performance. Additionally, the sustainability committee is proven to significantly moderate the relationship between ESG disclosure and financial performance. This suggests that the existence of a sustainability committee within the organizational structure strengthens the positive effect of ESG disclosure on financial performance. These findings emphasize the importance of strategic sustainability governance in ensuring that ESG disclosure yields tangible impacts on a company’s financial outcomes.
Keywords: ESG Disclosure, Green Initiative, Green Performance, Corporate Social Responsibility, Enterprise Risk Management, Financial Performance, Sustainability Committee.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2310246445

Penerbit

Pekanbaru : Universitas Riau – PASCA – MAGISTER AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2310246445

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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