PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH UKURAN PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

KHAN, GHINA ZALFA and Fuadah, Luk Luk (2024) PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH UKURAN PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of environmental, social and governance (ESG) and capital structure on financial performance. The type of data in this study is secondary data in the form of annual reports and corporate sustainability reports. The population in this study are companies listed on the Indonesia Stock Exchange in 2021-2023 with sample selection using purposive sampling technique. The sample in this study were 59 companies listed on the Indonesia Stock Exchange in 2021-2023. The analysis in this study used multiple linear regression analysis and moderation regression analysis with SPSS 29 software application. The results of this study state that environmental, social and governance have no effect on financial performance while capital structure affects financial performance. The moderation test results obtained state that company size is able to moderate the relationship between environmental, social and governance on financial performance and also company size is able to moderate the relationship between capital structure on financial performance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental, Social and Governance (ESG), Capital Structure, Financial Performance, Company Size
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ghina Zalfa Khan
Date Deposited:	18 Jan 2025 06:05
Last Modified:	18 Jan 2025 06:05
URI:	http://repository.unsri.ac.id/id/eprint/165274

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