Ananta, Nadhea Oktavia (2025) Peran moderasi digital disclosure pada pengaruh sustainability activity “ESG SCORE” terhadap kinerja keuangan sektor finansial di Indonesia tahun 2020-2022. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
/Industri keuangan khususnya sektor perbankan mempunyai ciri khas dibandingkan dengan industri lainnya. Dalam industri finansial juga memperhatikan bagaimana perusahaan menunjukkan mereka sustain, bersamaan dengan berjalannya proses digitalisasi. Studi ini bertujuan untuk mengetahui bagaimana peran pengungkapan digital oleh CEO pada pengaruh ESG score terhadap kinerja keuangan perusahaan sektor finansial yang terdaftar dalam Bursa Efek Indonesia (BEI). Penelitian ini tergolong dalam jenis penelitian kuantitatif dengan data sekunder. Dimana populasi yang digunakan adalah perusahaan sektor finansial yang terdaftar di BEI dan melaporan laporan keuangan atau tahunan tahun 2020,2021, dan 2022. Sampel penelitian ini menggunakan teknik purposive sampling, dan didapatkan data sebanyak 210 sampel perusahaan. Metode analisis data dalam penelitian ini menggunakan regresi linear berganda yang kemudian data diolah dengan alat bantu program STATA ver 17. Penelitian ini membuktikan bahwa: ESG score sebagai variabel independent memiliki pengaruh terhadap kinerja keuangan, begitu pula dengan ROA dan DER sebagai variabel kontrol memiliki pengaruh terhadap kinerja keuangan, namun bersifat negatif dimana apabila salah satu variabel mengalami kenaikan, maka variabel lain akan mengalami penurunan, dan sebaliknya. Variabel kontrol seperti Likuiditas, Inflasi tidak memiliki pengaruh terhadap kinerja keuangan. Sedangkan variabel komitmen digital disclosure tidak memiliki peran yang cukup signifikan yang memperkuat ESG score terhadap kinerja keuangan, namun variabel digital disclosure sendiri memiliki peran yang mempengaruhi langsung kinerja keuangan secara negatif tanpa harus menguatkan ESG score sebagai variabel moderasi. Sehingga dapat dikatakan bahwa variabel moderasi tersebut hanya berperan sebagai variabel prediktor (independen) dalam model hubungan yang dibentuk.
/Compared to other industries, the financial sector—and especially the banking sector—has unique features. Alongside the continuous digitalization process, the financial industry also pays attention to how businesses show their sustainability. Understanding how CEO digital disclosure affects the impact of ESG scores on the financial performance of financial sector companies listed on the Indonesia Stock Exchange (BEI) is the goal of this study. This study employs secondary data and a quantitative research methodology. Businesses in the financial industry that are listed on the IDX and that are submitting financial or annual statements for 2020, 2021, and 2022 make up the population used in this study. Purposive sampling was utilized to choose the sample for this study, yielding data from 210 company samples. Multiple linear regression is the data analysis approach used in this study, and STATA version 17 is used to handle the data. This study proves that: ESG score as an independent variable has an influence on financial performance, as do ROA and DER as control variables, but in a negative manner where if one variable increases, the other variable will decrease, and vice versa. Control variables such as Liquidity and Inflation do not have an impact on financial performance. Meanwhile, the variable of digital disclosure commitment does not have a significant role in strengthening the ESG score against financial performance, but the digital disclosure variable itself has a role that directly negatively affects financial performance without having to strengthen the ESG score as a moderating variable. Thus, it can be said that the moderating variable only acts as a predictor (independent) variable in the relationship model formed.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Ananta, Nadhea Oktavia 02015210007 nadhea010@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Magdalena, Renna 0716108302 renna.magdalena@uph.edu |
Uncontrolled Keywords: | Digital Disclosure; ESG Score; CEO Statement; 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: | Nadhea Oktavia Ananta |
Date Deposited: | 04 Mar 2025 04:33 |
Last Modified: | 04 Mar 2025 04:33 |
URI: | http://repository.uph.edu/id/eprint/67517 |