Tandi, Jennifer (2023) PENGARUH SUSTAINABILITY REPORTING TERHADAP KINERJA PERUSAHAAN DENGAN DIMODERASI OLEH AUDIT QUALITY. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK Investor, pemerintah, dan berbagai organisasi semakin mempertimbangkan aspek Lingkungan, Sosial, dan Tata Kelola (ESG) sebagai isu utama di masa kini, di mana hal ini mendorong perusahaan untuk menerapkan dan mengungkapkan aktivitas ESG dengan serius. Penelitian ini ditujukan untuk mengetahui pengaruh dari ESG Disclosure, Environmental Disclosure, Corporate Social Responsibility Disclosure, dan Corporate Governance Disclosure terhadap Kinerja Perusahaan yang diproksikan dengan Tobin’s Q, serta pengaruh moderasi dari Kualitas Audit atas perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan dikategorikan ke dalam industri energi dengan periode tahun 2020 sampai 2022. Data yang digunakan mencakup sampel sebesar 27 perusahaan yang dipilih dengan metode purposive sampling. Metode penelitian ini dilaksanakan dengan pendekatan deskriptif dan diteliti melalui model analisis linear berganda menggunakan aplikasi EViews 12 dan Microsoft Excel. Hasil penelitian menunjukkan bahwa ESG Disclosure berpengaruh secara positif terhadap Tobin’s Q, sedangkan Environmental Disclosure dan Corporate Social Responsibility Disclosure berpengaruh secara negatif terhadap Tobin’s Q. Corporate Governance Disclosure berpengaruh secara negatif namun tidak signifikan terhadap Tobin’s Q, dan Kualitas Audit tidak memoderasi hubungan antara ESG Disclosure dengan Kinerja Perusahaan. Implikasi dari penelitian ini adalah untuk meningkatkan implementasi dan pengungkapan kegiatan operasional terkait ESG oleh perusahaan-perusahaan di Indonesia agar dapat meningkatkan kinerja perusahaan melalui pemerolehan ketertarikan investor. Kata Kunci: Environmental Disclosure, Corporate Social Responsibility Disclosure, Corporate Governance Disclosure, Kinerja Perusahaan, Kualitas Audit. ABSTRACT Investors, governments, and organizations alike have increasingly considered Environmental, Social, and Governance (ESG) aspects as a primary concern in recent times, which drives companies to implement and disclose ESG activities seriously. The aim of this research is to determine the influence of ESG Disclosure, Environmental Disclosure, Corporate Social Responsibility Disclosure, and Corporate Governance Disclosure on Firm Performance as proxied by Tobin's Q, as well as the moderating influence of Audit Quality on companies listed on the Indonesia Stock Exchange which were categorized into the energy industry for the period 2020 to 2022. The data used included a sample of 27 companies which were selected using purposive sampling method. This research was carried out using a descriptive approach and analyzed with a multiple linear analysis model using the EViews 12 and Microsoft Excel application. The results show that ESG Disclosure has a positive influence on Tobin's Q, whereas Environmental Disclosure and Corporate Social Responsibility Disclosure negatively influence Tobin's Q. Corporate Governance Disclosure has a negative but non-significant influence on Tobin’s Q, while Audit Quality does not moderate the relationship between ESG Disclosure and Firm Performance. The implication of this study is to provide beneficial research results to increase the implementation and disclosure of ESG-related operational activities by companies in Indonesia to improve firm performance through attracting the awareness of investors. Keywords: Environmental Disclosure, Corporate Social Responsibility Disclosure, Corporate Governance Disclosure, Firm Performance, Audit Quality.
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 08:00 |
| Last Modified: | 05 Aug 2024 08:00 |
| URI: | http://repository.untar.ac.id/id/eprint/43666 |
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