| NIM | C1B021082 |
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| Namamhs | FAIZ SYAUQI MULJAWAN |
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| Judul Artikel | SDGS, CSR, AND GCG ON LOW CARBON COMPANIES PROFITABILITY |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan sustainable development goals, penerapan corporate social responsibility, dan good corporate governance terhadap profitabilitias perusahaan rendah karbon. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini merupakan perusahaan yang terdaftar di indeks IDX Low Carbon Leaders Bursa Efek Indonesia pada tahun 2020-2023. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan sampel dengan jumlah 14 (empat belas) perusahaan rendah karbon selama tahun 2020-2023. Penelitian ini menggunakan analisis regresi data panel dengan menggunakan aplikasi Eviews 10. Hasil penelitian ini menunjukkan bahwa: (1) Penerapan SDGs tidak berpengaruh terhadap profitabilitas perusahaan, (2) Penerapan CSR tidak berpengaruh terhadap profitabilitas perusahaan, (3) Dewan direksi tidak berpengaruh terhadap profitabilitas perusahaan, (4) Dewan komisaris tidak berpengaruh terhadap profitabilitas perusahaan, (5) Dewan komisaris independen berpengaruh positif terhadap profitabilitas perusahaan, (6) Kepemilikan manajerial tidak berpengaruh terhadap profitabilitas perusahaan, (7) Kepemilikan institusional tidak berpengaruh terhadap profitabilitas perusahaan, (8) Komite audit tidak berpengaruh terhadap profitabilitas perusahaan. Berdasarkan hasil tersebut, perusahaan rendah karbon diharapkan dapat meningkatkan proporsi dewan komisaris independen karena terbukti dapat meningkatkan profitabilitas. |
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| Abtrak (Bhs. Inggris) | This study aims to provide empirical evidence on the effect of implementing sustainable development goals, implementing corporate social responsibility, and good corporate governance on the profitability of low-carbon companies. This research is an associative research with a quantitative approach. The population in this study are companies listed on the IDX Low Carbon Leaders index of the Indonesia Stock Exchange in 2020-2023. The sample selection used purposive sampling method which resulted in a sample of 14 (fourteen) low carbon companies during 2020-2023. This study uses panel data regression analysis using the Eviews 10 application. The results of this study indicate that: (1) SDGs implementation has no effect on company profitability, (2) CSR implementation has no effect on company profitability, (3) Board of directors has no effect on company profitability, (4) Board of commissioners has no effect on company profitability, (5) Independent board of commissioners has a positive effect on company profitability, (6) Managerial ownership has no effect on company profitability, (7) Institutional ownership has no effect on company profitability, (8) Audit committee has no effect on company profitability. Based on these results, low-carbon companies are expected to increase the proportion of independent commissioners because it is proven to increase profitability. |
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| Kata kunci | Profitability, ROA, SDGS, CSR, GCG, Low Carbon. |
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| Pembimbing 1 | Dr. E. Ary Yunanto, S.E., M.Si. |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2024 |
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| Jumlah Halaman | 17 |
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| Tgl. Entri | 2024-12-24 14:39:59.324566 |
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