Pengaruh pengungkapan environmental, social, and governance (esg) dan pengungkapan etika bisnis terhadap kinerja keuangan perusahaan = The effect of environmental, social, and governance (esg) disclosure and business ethics disclosure on corporate financial performance

Sitompul, Chintya Caroline (2024) Pengaruh pengungkapan environmental, social, and governance (esg) dan pengungkapan etika bisnis terhadap kinerja keuangan perusahaan = The effect of environmental, social, and governance (esg) disclosure and business ethics disclosure on corporate financial performance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk mengeksplorasi pengaruh pengungkapan ESG dan pengungkapan etika bisnis terhadap kinerja keuangan perusahaan. Pengungkapan ESG diproksikan oleh ESG Disclosure Score yang diperoleh dari database Bloomberg, pengungkapan etika bisnis diukur dengan 58 aspek pengungkapan etika bisnis, dan kinerja keuangan diproksikan dengan profitabilitas. Teknik purposive sampling digunakan untuk memperoleh sampel dari data sekunder perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022, dengan total sampel penelitian sebanyak 201 firm-year. Dengan menggunakan teknik analisis data regresi linear berganda, penelitian ini menemukan bahwa pengungkapan ESG memiliki pengaruh negatif terhadap kinerja keuangan perusahaan, serta pengungkapan etika bisnis juga memiliki pengaruh negatif terhadap kinerja keuangan perusahaan. / This study aims to explore the impact of ESG disclosure and business ethics disclosure on corporate financial performance. ESG disclosure is proxied by the ESG Disclosure Score obtained from the Bloomberg database, business ethics disclosure is measured by 58 aspects of business ethics disclosure, and financial performance is proxied by profitability. Purposive sampling was used to obtain the sample from secondary data of companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022, with a total sample of 201 firm-years. Using multiple linear regression analysis, this study finds that ESG disclosure has a negative effect on corporate financial performance, and business ethics disclosure also has a negative effect on corporate financial performance.

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