| dc.contributor.advisor | Mutasowifin, Ali | |
| dc.contributor.author | Aulia, Faiza Nur | |
| dc.date.accessioned | 2023-09-11T04:41:04Z | |
| dc.date.available | 2023-09-11T04:41:04Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/124605 | |
| dc.description.abstract | Peningkatan kesadaran masyarakat akan isu ESG (Environmental, Social, dan Governance) menyebabkan tren investasi ESG meningkat. ESG berkaitan dengan SDGs sehingga ESG dijadikan salah satu parameter pelaksanaan pembangunan SDGs dalam industri keuangan di Indonesia. Namun, implementasi ESG di Indonesia masih menghadapi beberapa kendala, padahal risiko ESG terkait dan berpotensi dapat menggambarkan kinerja dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ESG risk rating terhadap kinerja operasional, kinerja keuangan, dan nilai perusahaan di Indonesia. Sampel dipilih menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 19 perusahaan yang termasuk dalam indeks IDX ESG Leaders (IDXESGL) yang konsisten tercatat pada 5 periode evaluasi mayor pada Maret 2021 – Maret 2023 sehingga jumlah sampel observasi adalah 95 observasi. Analisis data dilakukan menggunakan analisis statistik deskriptif dan regresi data panel menggunakan Microsoft Excel dan Eviews 9. Hasil analisis data menunjukkan ESG risk rating tidak berpengaruh signifikan terhadap kinerja operasional (ROA), kinerja keuangan (ROE), dan nilai perusahaan (Tobin’s Q). | id |
| dc.description.abstract | The increased awareness of society towards ESG (Environmental, Social, and Governance) issues led to a rise in ESG investment trends. ESG was related to SDGs, making it one of the parameters for implementing SDGs in the financial industry in Indonesia. However, the implementation of ESG in Indonesia still faced several challenges, even though ESG risks are related and have the potential to depict company’s performance and value. This study aimed to analyze the effect of ESG risk rating on operational performance, financial performance, and company value in Indonesia. The sample was selected using a purposive sampling technique, consisting of 19 companies listed in the IDX ESG Leaders index (IDXESGL) that consistently recorded over 5 major evaluation periods in March 2021 - March 2023, resulting in total of 95 observational samples. Data analysis was performed using descriptive statistical analysis and panel data regression using Microsoft Excel and Eviews 9. The results of data analysis indicated that ESG risk rating did not have significant effect on operational performance (ROA), financial performance (ROE), and company value (Tobin's Q). | id |
| dc.language.iso | id | id |
| dc.publisher | IPB University | id |
| dc.title | Pengaruh ESG Risk Rating Terhadap Kinerja dan Nilai Perusahaan di Indonesia | id |
| dc.title.alternative | The Effect of ESG Risk Rating on Company Performance and Value in Indonesia | id |
| dc.type | Undergraduate Thesis | id |
| dc.subject.keyword | company value | id |
| dc.subject.keyword | ESG risk rating | id |
| dc.subject.keyword | financial performance | id |
| dc.subject.keyword | operational performance | id |
| dc.subject.keyword | SDGs | id |
