PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN FIRM SIZE SEBAGAI PEMODERASI (Studi pada Perusahaan Sektor Basic Material yang Terdaftar di Bursa Efek Indonesia pada tahun 2021-2023)

Sabrina, Dellya Assyifa (2025) PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN FIRM SIZE SEBAGAI PEMODERASI (Studi pada Perusahaan Sektor Basic Material yang Terdaftar di Bursa Efek Indonesia pada tahun 2021-2023). Other thesis, UPN Veteran Yogyakarta.

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Abstract

This study aims to determine the effect of Environmental, Social, and
Governance (ESG) Performance Disclosure on Company Financial
Performance and whether Firm Size moderates ESG Performance Disclosure
on Company Financial Performance. The results of recent studies still vary
regarding the development of Environmental, Social, and Government
Disclosure (ESG) with firm size moderation. There are studies that show a
positive trend in ESG in recent years. On the other hand, there are also
studies that show that ESG performance has an impact on the financial
performance of companies in the basic materials sector. These conflicting
findings are the basis for the author to examine the effect of ESG disclosure
on the financial performance of Basic Materials Sector Companies listed on
the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The
number of research samples was 102 companies in this sector. This study uses
a multiple linear regression analysis model with the company's financial
performance in the form of Tobin's Q as the dependent variable, ESG value
as the independent variable, and firm size as the moderating variable. The
results of the study indicate that ESG disclosure has a positive effect on the
company's financial performance and firm size moderates the effect of ESG
disclosure on financial performance. This finding is consistent with
Stakeholder theory that companies that disclose ESG tend to perform better
because this disclosure strengthens relationships with key stakeholders, such
as investors, customers, and the community, which in turn increases market
trust and firm value.
Keywords : ESG, Sustainability Reporting, Environmental Performance,
Firm Size, Basic Material

Item Type: Thesis (Other)
Uncontrolled Keywords: ESG, Sustainability Reporting, Environmental Performance, Firm Size, Basic Material
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: A.Md Eko Suprapti
Date Deposited: 04 Jun 2025 04:22
Last Modified: 04 Jun 2025 04:22
URI: http://eprints.upnyk.ac.id/id/eprint/42667

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