PENGARUH ENVIRONMENTAL, SOCIAL DAN GOVERNANCE TERHADAP KINERJA KEUANGAN
(STUDI PADA PERUSAHAAN SEKTOR ENERGI, KESEHATAN DAN INSFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
DOI:
https://doi.org/10.35794/jmbi.v12i2.62725Abstrak
Abstrak. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Environmental, Social dan Governance terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan pada sektor energi, kesehatan dan infastruktur yang terdaftar di BEI selama periode 2019-2023 dengan total 196 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh 125 data observasi yang telah memenuhi kriteria yang telah ditentukan. penelitian ini menggunakan Stakeholder Theory sebagai dasar teori, dan menerapkan pendekatan kuantitatif dengan model regresi linear berganda. Teknik analisis yang digunakan diantaranya uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis yang diuji dengan menggunakan aplikasi software SPSS versi 26. Hasil dari penelitian ini menunjukan bahwa Environmental berpengaruh positif terhadap kinerja keuangan. sementara untuk Social dan Governance masing-masing berpengaruh negatif terhadap kinerja keuangan.
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