Indira Putriningtyas, . (2023) PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE DISCLOSURE, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PERUSAHAAN PERTAMBANGAN DI INDONESIA DAN DI AMERIKA. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The aims of the research is analys the influence of Environmental, Social, Governance Disclosure, Capital Structure and Managerial Ownership on Financial Performance with Good Corporate Governance as Moderating Variables. The research is Indonesian and American mining companies listed on the Indonesia Stock Exchange and the New York Stock Exchange as samples. The sample selection technique used purposive sampling method (purposive sampling method). The results of the tests obtain (1) ESG Disclosure has a significant negative effect on financial performance in Indonesia and a non-significant negative effect on financial performance in America, (2) Capital Structure has a significant negative effect on financial performance in Indonesia and a nonsignificant negative effect on financial performance in America, (3) Managerial Ownership has no significant positive effect on financial performance in Indonesia and has no significant positive effect on financial performance in America, (4) ESG Disclosure which is moderated by using GCG strengthens the significant influence on financial performance in Indonesia and is unable to strengthen significant influence on financial performance in America, (5) Capital Structure which is moderated using GCG strengthens significant influence on Indonesian financial performance and is unable to strengthen significant influence on financial performance in America, (6) Managerial Ownership which is moderated using GCG is unable to strengthen significant influence on Indonesian financial performance and unable to strengthen the significant influence on financial performance in America. Managerial Implications (1) with a ESG disclosure attracts attention continuously to the environment and provides information on social activities and performance carried out by the company, (2) with a Capital Structure the company can increase productive assets to improve financial performance from a company profits, (3) with Managerial Ownership of mining companies should minimize managerial ownership to prevent managerial actions from doing things that bias the financial statements and do not reflect the actual condition of the company, (4) with moderation of Good Corporate Governance, companies that ESG disclosure need to spend of cost to these activities. This reduces of company revenue and then affects the financial performance. High ratio capital structure it causes the principal to put pressure on management as an agent to improve the company financial performance so that debt is reduced. Pressure from the principal will make management implement good corporate governance better. Managerial ownership should be able to implement GCG better so that management does not make bias decisions that can lead to conflicts of interest.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No.Panggil: 2110121003] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Sri Mulyantini] [Penguji 2: Juska Meidy Enyke Sjam] |
| Uncontrolled Keywords: | ESG Disclosure, Capital Structure, Managerial Ownership, Good Corporate Governance. |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Manajemen (S2) |
| Depositing User: | Indira Putriningtyas |
| Date Deposited: | 15 Jul 2023 05:41 |
| Last Modified: | 20 Jul 2023 06:59 |
| URI: | http://repository.upnvj.ac.id/id/eprint/24863 |
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