Irawan, Rezza (2024) PENGARUH PROFITABILITAS, GENDER DIVERSITY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This research aims to test and analysis "The Influence of Profitability, Gender Diversity, and Institutional Ownership on Environmental, Social and Governance (ESG) Disclosures with Company Size as a Moderating Variable" (Empirical Study of Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019- 2023 period) which is measured by the standard GRI ratio 2016, 2018 and 2021. This research uses quantitative (causal) research methods. The sampling technique used in the research was the purposive sampling method. The sample in this study was 20 out of 166 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period that met the criteria. Samples were downloaded via the web http://www.idx.co.id and websites of manufacturing companies. The type of data in this research is secondary data. The data analysis method in this study is by using statistical calculations with the E-Views version 12 application. The results of this study indicate that Profitability has a positive effect on Environmental, Social and Governance (ESG) disclosure with a Probability value (0.0034) and Gender Diversity has a positive effect on Environmental, Social and Governance (ESG) disclosure with a Probability value (0.0470), while Institutional Ownership has a negative effect on Environmental, Social and Governance (ESG) disclosure. But simultaneously Profitability, Gender Diversity, and Institutional Ownership have a positive effect on Environmental, Social and Governance (ESG) disclosure in manufacturing sector companies. Company Size as a moderating variable, moderates all independent variables as a Homologizer Moderator on the relationship between the influence of Profitability, Gender Diversity, and Institutional Ownership on Environmental, Social and Governance (ESG) Disclosure. Penelitian ini bertujuan untuk menguji dan menganalisis “Pengaruh Profitabilitas, Gender Diversity, dan Kepemilikan Institusional Terhadap Pengungkapan Environmental, Social and Governance (ESG) dengan Ukuran Perusahaan Sebagai Variabel Moderasi” (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2023) yang diukur dengan rasio GRI standar 2016, 2018 dan 2021. Penelitian ini menggunakan metode penelitian kuantitatif (kausal). Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 15 dari 166 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2023 yang memenuhi kriteria. Sampel diunduh melalui web http://www.idx.co.id dan website pada perusahaan-perusahaan manufaktur, jenis data dalam penelitian ini adalah sekunder data. Metode analisis data dalam penelitian ini adalah dengan menggunakan perhitungan statistik dengan aplikasi E-Views versi 12. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas berpengaruh positif terhadap pengungkapan Environmental, Social and Governance (ESG) dengan nilai Probability (0.0034) dan Gender Diversity berpengaruh positif terhadap pengungkapan Environmental, Social and Governance (ESG) dengan nilai Probabilit (0.0470), sedangkan Kepemilikan Institusional berpengaruh negatif terhadap pengungkapan Environmental, Social and Governance (ESG). Tetapi secara simultan Profitabilitas, Gender Diversity, dan Kepemilikan Institusional berpengaruh positif terhadap pengungkapan Environmental, Social and Governance (ESG) pada perusahaan sektor manufaktur. Ukuran Perusahaan sebagai variabel moderasi, memoderasi semua variabel independen sebagai Homologiser Moderator terhadap hubungan pengaruh Profitabilitas, Gender Diversity, dan Kepemilikan Institusional Terhadap Pengungkapan Environmental, Social and Governance (ESG).
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110076 |
| Uncontrolled Keywords: | Profitability, Gender Diversity, Institutional Ownership, Company Size, ESG Profitabilitas, Gender Diversity, Kepemilikan Institusional, Ukuran Perusahaan, ESG |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 26 Nov 2024 07:36 |
| Last Modified: | 26 Nov 2024 07:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/92927 |
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