Artikel Ilmiah : C1I019020 a.n. SAFIRA ROSMANIAR
| NIM | C1I019020 |
|---|---|
| Namamhs | SAFIRA ROSMANIAR |
| Judul Artikel | The Effect of Environmental, Social, and Governance Disclosures on the Company’s Financial Performance (Comparative study between Japanese and Indonesian companies) |
| Abstrak (Bhs. Indonesia) | Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap kinerja keuangan serta membandingkannya antara perusahaan Indonesia dan perusahaan Jepang. Variabel yang mewakili adalah Environmental, Social, and Governance (ESG), dan kinerja keuangan diukur dengan Return on Equity (ROE). Populasi yang digunakan dalam penelitian ini adalah perusahaan Indonesia dan perusahaan Jepang. Penelitian ini menggunakan metode purposive sampling untuk menentukan pemilihannya sehingga diperoleh 18 sampel perusahaan Indonesia dan 18 sampel perusahaan Jepang. Hipotesis dalam penelitian ini diuji dengan menggunakan analisis regresi linier sederhana dengan mengoperasikan SPSS. Hasil penelitian menunjukkan bahwa pengungkapan Environmental, Social, and Governance (ESG) berpengaruh negatif terhadap kinerja keuangan perusahaan Indonesia dan perusahaan Jepang. Uji perbedaan dilakukan dengan menggunakan uji Mann-Whitney, dan hasilnya menunjukkan bahwa terdapat perbedaan yang signifikan antara pengungkapan Environmental, Social, and Governance (ESG) pada perusahaan Indonesia dan Jepang. |
| Abtrak (Bhs. Inggris) | The aim of this research is to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on financial performance as well as compare it between Indonesian companies and Japanese companies. The representative variable is Environmental, Social, and Governance (ESG), and financial performance is measured by Return on Equity (ROE). The population used in this research is Indonesian companies and Japanese companies. This research used a purposive sampling method to determine the selection so that 18 samples of Indonesian companies and 18 samples of Japanese companies were obtained. The hypothesis in this study was tested using simple linear regression analysis by operating SPSS. The research results show that Environmental, Social, and Governance (ESG) disclosure has a negative effect on the financial performance of Indonesian companies and Japanese companies. The difference test was carried out using the Mann-Whitney test, and the results showed that there were significant differences between Environmental, Social, and Governance (ESG) disclosures in Indonesian and Japanese companies. |
| Kata kunci | Environmental, Social, and Governance (ESG), Global Reporting Initiative (GRI), Financial Performance, Return on Equity (ROE) |
| Pembimbing 1 | |
| Pembimbing 2 | |
| Pembimbing 3 | |
| Tahun | 2024 |
| Jumlah Halaman | 27 |
| Tgl. Entri | 2024-05-08 15:18:10.940412 |