Nathania, Jesslyn Casimira (2023) Pengaruh esg score dan capital intensity terhadap kinerja keuangan perusahaan Asean-5 tahun 2018-2022 = The influence of esg score and capital intensity on the financial performance of ASEAN-5 companies in 2018 - 2022. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Di era globalisasi yang terus berkembang, permintaan akan investasi yang
mengikuti prinsip ESG terus mengalami peningkatan di seluruh dunia, terutama di
negara-negara di kawasan ASEAN-5. Indikator Capital Intensity Ratio (CIR),
merupakan salah satu informasi penting yang membantu investor dalam
mengevaluasi sejauh mana efisiensi penggunaan modal dalam menilai kinerja
keuangan perusahaan. Metode pemilihan sampel yang digunakan adalah purposive
sampling, dengan jumlah sampel 62 perusahaan. Peneliti mengandalkan
penggunaan data sekunder dalam studi ini, dimana memanfaatkan data historis
sebagai sumber informasi utama. Penelitian ini memanfaatkan pendekatan analisis
statistik melalui penggunaan metode regresi linear berganda. Data yang telah
terkumpul diolah dan dianalisis menggunakan perangkat lunak statistik SPSS versi
23. Hasil penelitian menunjukkan: 1) terdapat pengaruh positif dan signifikan dari
ESG score terhadap kinerja keuangan perusahaan, 2) tterdapat pengaruh positif dan
signifikan dari capital intensity terhadap kinerja keuangan perusahaan, 3) terdapat
Pengaruh Positif ESG Score dan Capital Intensity terhadap Kinerja Keuangan
ASEAN selama 5 Tahun yaitu di tahun 2018 – 2022./In the era of growing globalization, the demand for investments that follow ESG
principles continues to increase worldwide, especially in countries in the ASEAN�5 region. The Capital Intensity Ratio (CIR) indicator is one of the important
information that helps investors evaluate the extent to which the efficiency of capital
utilization in assessing the company's financial performance. The Sampel selection
method used is purposive sampling, with a total Sampel of 62 companies.
Researchers rely on the use of secondary data in this study, which utilizes historical
data as the main source of information. This study utilizes a statistical analysis
approach through the use of multiple linear regression methods. The data that has
been collected is processed and analyzed using statistical software SPSS version
23. The results showed: 1) there is a positive and significant effect of ESG score on
the company's financial performance, 2) there is a positive and significant effect of
capital intensity on the company's financial performance, 3) there is a Positive
Effect of ESG Score and Capital Intensity on ASEAN Financial Performance for 5
Years, namely in 2018 - 2022.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Nathania, Jesslyn Casimira NIM01017210028 jesslyncasimira45@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Triwacananingrum, Wijaya NIDN20160007 wijaya.tri@uph.edu |
Uncontrolled Keywords: | esg score; capital intensity; kinerja keuangan; esg score; capital intensity; financial performance. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
Depositing User: | JESSLYN CASIMIRA NATHANIA |
Date Deposited: | 07 Mar 2024 02:50 |
Last Modified: | 07 Mar 2024 02:50 |
URI: | http://repository.uph.edu/id/eprint/62699 |