SKRIPSI AKS

Financial performance viewed from the aspects of Environmental, Social, Governance (ESG) disclosure in energy sub-sector companies in Indonesia

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Abstract

This study aims to examine the effect of environmental, social, governance disclosures to financial performance in
2020-2022. The variables used in this study are environmental, social, governance disclosure as independent
variables, and financial performance as the dependent variable. We use energy subsector listed on the Indonesia
Stock Exchange (IDX) in 2020-2022. As out population, we use 57 samples. In 3 years resultind 174 data. The
data analysis method used is the panel data regression analysis method using Eviews 10 software. The results
showed that environmental disclosure has a positive effect on financial performance. Social disclosure has a
positive effect on financial performance. Governance disclosure has no effect on financial performance.
Keywords: Environmental, Social, Governance, Disclosure, Financial performance, Energy sub-sector.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 PRA f 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 26 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Pramita Kencana Putri

Versi lain/terkait

Lampiran Berkas

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