THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON STOCK RETURN

AZIZ, Farhan and CHARIRI, Anis,(6 June 2023), THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON STOCK RETURN. , UNSPECIFIED, UNSPECIFIED

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Abstract

Penelitian ini menguji pengaruh pengungkapan environmental, social, and governance (ESG) dan kinerja lingkungan terhadap pengembalian saham. Variabel independen pengungkapan Lingkungan, Sosial, dan Tata Kelola (ESG) diproyeksikan melalui Skor Pengungkapan ESG, sedangkan kinerja lingkungan dinilai melalui Peringkat PROPER. Variabel dependen menggunakan pengembalian saham. Populasi terdiri dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan kriteria tertentu, sehingga diperoleh 75 sampel perusahaan non keuangan yang diteliti. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa kinerja lingkungan berpengaruh signifikan terhadap return saham dan pengungkapan environmental, social, and governance (ESG) tidak berpengaruh negatif signifikan.
Keywords : Environmental, Social, and Governance (ESG) Disclosure, ESG Disclosure Score Environmental Performance, PROPER Rating, Stock Return, Pengungkapan Environmental, Social, and Governance (ESG), Skor Pengungkapan ESG, Kinerja Lingkungan, Peringkat PROPER, Pengembalian Saham
Journal or Publication Title: UNSPECIFIED
Volume: UNSPECIFIED
Number: UNSPECIFIED
Item Type: Thesis (Undergraduate)
Subjects: Akuntansi
Depositing User: Farhan Aziz
Date Deposited: 16 Jun 2023 07:26
Last Modified: 16 Jun 2023 07:26
URI: https://repofeb.undip.ac.id/id/eprint/12640

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