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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)

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000463	T165274	T1652742024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1652742024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2024

Collation

xv, 64 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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