Pengaruh skor environmental, social, and governance (esg), dan keberagaman gender terhadap kinerja keuangan di Negara ASEAN-5 Tahun 2023

Anggraini, Tiara Shalza Bella (2025) Pengaruh skor environmental, social, and governance (esg), dan keberagaman gender terhadap kinerja keuangan di Negara ASEAN-5 Tahun 2023. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh skor Environment, Social, and Governance (ESG) dan keberagaman gender terhadap kinerja keuangan perusahaan, yang diukur melalui rasio Return on Assets (ROA) dan Return on Equity (ROE). Penelitian ini menggunakan pendekatan kuantitatif dengan total 341 sampel data observasi yang diperoleh melalui metode purposive sampling dari database S&P Capital IQ. Populasi penelitian meliputi perusahaan yang terdaftar di negara ASEAN-5, yaitu Indonesia, Singapura, Malaysia, Thailand, dan Filipina pada tahun 2023. Data yang digunakan merupakan data sekunder yang dikumpulkan dari S&P Capital IQ. Untuk menganalisis data, penelitian ini menerapkan model regresi linier berganda menggunakan perangkat lunak STATA versi 17. Hasil penelitian menunjukkan bahwa skor ESG berpengaruh signifikan dan positif terhadap kinerja keuangan, serta keberagaman gender memberikan pengaruh yang signifikan terhadap kinerja keuangan. Implikasi dari penelitian ini dapat memberikan panduan bagi investor dan pemegang saham dalam membuat keputusan untuk berinvestasi, serta penelitian ini dapat membantu bagi perusahaan untuk memahami pentingnya faktor ESG agar dapat mengarah pada praktik bisnis yang berkelanjutan dan bertanggung jawab untuk meningkatkan kinerja keuangan perusahaan. / This study aims to analyze the effect of Environment, Social, and Governance (ESG) scores and gender diversity on corporate financial performance, as measured by the Return on Assets (ROA) and Return on Equity (ROE) ratios. This study uses a quantitative approach with a total of 341 observational data samples obtained through a purposive sampling method from the S&P Capital IQ database. The study population includes companies listed in ASEAN-5 countries, namely Indonesia, Singapore, Malaysia, Thailand, and the Philippines in 2023. The data used is secondary data collected from S&P Capital IQ. To analyze the data, this study applies a multiple linear regression model using STATA software version 17. The results of the study show that ESG scores have a significant and positive effect on financial performance, and gender diversity has a significant effect on financial performance. The implications of this study can provide guidance for investors and shareholders in making decisions to invest, and this study can help companies understand the importance of ESG factors in order to lead to sustainable and responsible business practices to improve the company's financial performance.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Anggraini, Tiara Shalza Bella
02012210002
tiarashalzabella@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Risty, Ilyona
0304069204
ilyona.risty@uph.edu
Uncontrolled Keywords: environmental; social; governance (esg); keberagaman gender; kinerja keuangan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Tiara Shalza Bella Anggraini
Date Deposited: 28 Feb 2025 01:24
Last Modified: 28 Feb 2025 01:24
URI: http://repository.uph.edu/id/eprint/67399

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