Sinaga, Cynthia Angelina (2024) Pengaruh manajemen laba & reputasi CEO terhadap kinerja esg pada perusahaan tbk di ASEAN-6 periode 2019–2023 = The impact of earnings management & CEO reputation on esg performance in publicly listed companies in ASEAN-6 for the period 2019-2023. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba dan reputasi CEO terhadap kinerja ESG pada perusahaan Tbk di ASEAN-6 selama periode 2019- 2023. Studi ini menggunakan metode purposive sampling dan analisis data panel dengan fixed effect model untuk menilai hubungan antara manajemen laba dan reputasi CEO sebagai variabel independen terhadap kinerja ESG sebagai variabel dependen. Hasil dari penelitian ini menunjukkan bahwa manajemen laba memiliki pengaruh negatif terhadap kinerja ESG, sedangkan reputasi CEO berpengaruh positif. Temuan ini menunjukkan pentingnya pengungkapan ESG sebagai mekanisme pengurangan asimetri informasi dan dorongan terhadap tata kelola yang lebih baik. Implikasi dari penelitian ini dapat digunakan oleh investor untuk keputusan investasi yang lebih informatif dan berkelanjutan, serta oleh perusahaan untuk meningkatkan transparansi melalui pengungkapan ESG. Implikasi dari penelitian ini dapat digunakan selanjutnya untuk mempelajari kebijakan manajemen laba dalam mempertahankan keberlanjutan dan menghindari investasi yang tidak seimbang antara finansial dengan keberlanjutan yang dipengaruhi oleh reputasi CEO selaku pemangku kepentingan. / The main purpose of this study is to analyze the impact of earnings management and CEO reputation on ESG performance in publicly listed companies based of ASEAN-6 from 2019 to 2023. Using purposive sampling and panel data analysis with a fixed effect model, the study assesses the relationship between the dependent variable, ESG performance, and independent variables, earnings management and CEO reputation. The results indicate that earnings management negatively affects ESG performance, while CEO reputation has a positive impact. These findings highlight the importance of ESG disclosure as a mechanism to reduce information asymmetry and promote better governance. The implications of this study can aid investors in making more informed and sustainable investment decisions, and assist companies in enhancing transparency through ESG disclosure. The implications of this research can be further utilized to study earnings management policies in sustaining continuity and avoiding imbalanced investments between financial aspects and sustainability, influenced by the CEO's reputation as a stakeholder.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Sinaga, Cynthia Angelina NIM01012210012 cynthiangelina510@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Sambuaga, Elfina Astrella NIDN0310098803 elfina.sambuaga@uph.edu |
Uncontrolled Keywords: | manajemen laba; reputasi CEO; kinerja esg; perusahaan tbk ASEAN- 6; earnings management; CEO reputation; ESG performance; ASEAN-6 public companies. |
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: | CYNTHIA ANGELINA SINAGA |
Date Deposited: | 07 Jan 2025 02:08 |
Last Modified: | 07 Jan 2025 02:08 |
URI: | http://repository.uph.edu/id/eprint/66048 |