Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan

Lavanda, Shyaila Anisa De; Meiden, Carmel

doi:10.24853/jago.2.2.94-109

Cited by 6 publications

(6 citation statements)

References 16 publications

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“…One measure of company performance is Return on Assets (ROA) which shows the company's ability to provide benefits from its assets (Jensen & Jones, 2019). The use of ROA to assess company performance has also been carried out by many previous studies (Wulandari & Handayani, 2022;Duque-Grisales & Aguilera-Caracuel, 2021).…”

Section: Corporate Financial Performancementioning

confidence: 99%

The Impact of ESG Scores on Corporate Financial Performance: Moderating Role of Gender Diversity

Setiani

2023

Nominal Barom. Ris. Akunt. dan Manaj.

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This study aims to examine the impact of environmental, social, and governance (ESG) scores on corporate financial performance and the moderating role of gender diversity in this relationship. This study uses 80 samples of companies listed on the Indonesian stock exchange. Samples were taken using a purposive sampling approach. The hypothesis was tested using multiple regression analysis. The results of this research show that there is a positive relationship between ESG scores and corporate financial performance. Gender diversity fosters a positive relationship between ESG scores and corporate financial performance. Investors need not only pay attention to financial aspects but also pay attention to environmental, social, and governance aspects as non-financial factors in making investment decisions.Keywords: ESG Scores, Financial Performance, Gender DiversityABSTRAKPenelitian ini bertujuan untuk menguji dampak skor environmental, social dan governance (ESG) terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan 80 sampel perusahaan yang terdaftar di bursa efek Indonesia. Sampel diambil menggunakan pendekatan purposive sampling. Variabel dependen dalam penelitian ini adalah kinerja keuangan perusahaan, variabel independen adalah skor ESG, variabel pemoderasi adalah keragaman gender, dan variabel kontrol dalam penelitian ini adalah ukuran perusahaan, leverage dan growth. Hipotesis penelitian diuji menggunakan analisis regresi berganda. Hasil penelitian menunjukkan adanya hubungan yang positif antara skor ESG dan kinerja keuangan perusahaan. Keragaman gender dapat memperkuat hubungan antara ESG dan kinerja keuangan perusahaan. Investor tidak hanya perlu untuk memperhatikan aspek keuangan saja tetapi juga perlu memperhatikan aspek lingkungan, sosial dan tata kelola sebagai faktor non keuangan dalam pengambilan keputusan investasi.Kata Kunci: ESG Skor, Kinerja Keuangan, Keragaman Gender, Tata Kelola

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Section: Corporate Financial Performancementioning

confidence: 99%

The Impact of ESG Scores on Corporate Financial Performance: Moderating Role of Gender Diversity

Setiani

2023

Nominal Barom. Ris. Akunt. dan Manaj.

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“…Teori sinyal dikembangkan berdasarkan informasi asimetris (asimetris Information) antara shareholders dengan well-informed leader. Pemimpin menyampaikan kepada investor ketika mereka menerima informasi positif untuk meningkatkan nilai perusahaan (Lavanda & Meiden, 2022). Perusahaan membutuhkan sebagai pengirim sinyal berupa laporan tahunan yaitu salah satu jenis informasi yang paling penting dikeluarkan oleh perusahaan.…”

Section: Reviu Literatur Dan Hipotesis Teori Sinyalunclassified

“…Teori sinyal terlibat dari dua belah pihak yaitu pihak internal dan eksternal (Spence, 1973). Perusahaan membutuhkan untuk mengirim sinyal berupa annual report yaitu salah satu jenis informasi paling penting dikeluarkan perusahaan (Lavanda & Meiden, 2022). Menurut teori tersebut CSR berperan penting dalam pelaksanaan perusahaan untuk membangun kepercayaan dari pihak eksternal, maka akan berpengaruh dalam kinerja keuangan perusahaaan.…”

Section: Transparencyunclassified

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

Citradewi,

Widiani

2024

JEA

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In the last five years, service industry companies have experienced the sharpest decline in financial performance compared to companies in other sectors. This research aims to determine the effect of CSR and the size of the board of directors on financial performance, which is mediated by company reputation. The population used in this research is all service industry issuers registered on the IDX (Indonesian Stock Exchange), totaling 1,338 issuers in 2019-2021. Purposive sampling is the technique of choice in sampling decisions, and a total sample of 69 issuers was obtained. The data analysis techniques used in this research are panel data regression analysis and path analysis. Based on the research results, it was concluded that the CSR variable had an effect on the company's reputation, the company's reputation had an effect on the company's financial performance, the size of the board of directors had no effect on the company's reputation, CSR and the size of the board of directors had no effect on the company's financial performance and could not be mediated by the company's reputation. Future research can expand the research sample and variables so that the coverage is broader and more factors can influence the company's financial performance.

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“…Hal ini terkait dengan tiga asumsi yang disampaikan oleh Eisenhardt (1989) bahwa pada dasarnya sifat umum manusia adalah self interest, bounded rationality dan risk averse, dan hal inilah yang terjadi pada para manajer. Lebih lanjut Lavanda & Meiden (2022) menjelaskan hubungan antara principal dan agent dapat terprediksi melalui informasi atau kinerja keuangan jika perilaku individu sesuai dengan kebutuhan pribadi. Untuk mengurangi perbedaan kepentingan antara keduanya maka diperlukan mekanisme pengendalian guna mengarahkan kegiatan dan memastikan pencapaian tujuan perusahaan, yang disebut sebagai corporate governance (Dallas, 2004).…”

Section: Agency Theoryunclassified

Corporate Governance dan Kinerja Keuangan : Dampaknya Pada Nilai Perusahaan

Priharta

Buana

Diana

et al. 2022

JAGo

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Firm value reflects the market price of the stock that investors are able to pay. CGPI, ROA, NIM and LDR are factors thought to influence PBV. Panel data regression analysis with the common effect model is used to analyze the influence between variables with the object of research by BUMN Banks in Indonesia. There are four banks in the population, all of which are sampled, namely Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The research period is from 2011 to 2020. The results showed that CGPI, ROA and NIM have a positive and significant effect, while LDR has a negative and significant effect on PBV.

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Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan

Cited by 6 publications

References 16 publications

The Impact of ESG Scores on Corporate Financial Performance: Moderating Role of Gender Diversity

The Impact of ESG Scores on Corporate Financial Performance: Moderating Role of Gender Diversity

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

Corporate Governance dan Kinerja Keuangan : Dampaknya Pada Nilai Perusahaan

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