THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS MODERATING VARIABLE (An Empirical Study Across All Sector Companies Listed on Bloomberg Terminal from 2021 to 2023)

FIRDAUS, Devi Taufiqah and RAHARJA, Surya Raharja,(7 February 2025), THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS MODERATING VARIABLE (An Empirical Study Across All Sector Companies Listed on Bloomberg Terminal from 2021 to 2023). , UNSPECIFIED, UNSPECIFIED

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Abstract

Penelitian ini menguji pengaruh pengungkapan Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap kinerja keuangan, dengan kualitas audit sebagai variabel moderasi. Menggunakan metode purposive sampling, 274 perusahaan yang terdaftar di Bloomberg Terminal dari tahun 2021 hingga 2023 dipilih berdasarkan kriteria spesifik termasuk pelaporan pengungkapan ESG yang konsisten dan ketersediaan laporan keuangan dan audit. Penelitian ini menggunakan statistik deskriptif, uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas untuk menganalisis data. Hasil penelitian menunjukkan bahwa pengungkapan ESG memiliki pengaruh positif terhadap kinerja keuangan, dan kualitas audit secara positif memoderasi hubungan ini. Studi ini berkontribusi pada pemahaman tentang peran pengungkapan ESG dalam mendorong kinerja keuangan dan menyoroti pentingnya kualitas audit dalam meningkatkan hubungan ini.
Keywords : ESG disclosure, financial performance, audit quality, Bloomberg Terminal, Indonesia Stock Exchange (IDX), purposive sampling, descriptive statistics, normality test, multicollinearity test, heteroscedasticity test., Pengungkapan ESG, kinerja keuangan, kualitas audit, Bloomberg Terminal, Bursa Efek Indonesia (BEI), purposive sampling, statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas
Journal or Publication Title: UNSPECIFIED
Volume: UNSPECIFIED
Number: UNSPECIFIED
Item Type: Thesis (Undergraduate)
Subjects: Akuntansi
Depositing User: Devi Taufiqah Firdaus
Date Deposited: 24 Feb 2025 06:04
Last Modified: 24 Feb 2025 06:04
URI: https://repofeb.undip.ac.id/id/eprint/15808

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