Syabina Aliyah, . (2025) PENGARUH ESG SKOR TERHADAP KINERJA KEUANGAN DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study intent to analyze the effects of ESG (Environmental, Social, and Governance) scores from manufacturing firm that were listed on the Indonesia Stock Exchange (IDX) period 2021 – 2023 on the financial performance, with moderating variable board of directors gender diversity. This study uses a random effect model to analyze data from 142 manufacturing companies, with Size and Leverage as control variables. The Finding of the study indicate ESG scores do not have a significant effect on the company's financial performance, as measured by Return on Equity (ROE) and Return on Assets (ROA). While, board gender diversity on the board of directors is unable to moderate the relationship between ESG scores and financial performance. This finding indicates that although companies can improve their ESG scores, the direct effect on financial performance and moderation by gender diversity have not been proven significant in the context of Indonesian manufacturing companies. This study is not in line with the signaling theory, which explains that increasing ESG scores should provide a positive signal to the market, thereby improving the company's financial performance. This study provides insight into the limited role of ESG and gender diversity in improving a company's financial performance, and suggests that other external factors, such as internal policies, corporate culture, and market conditions, may play a greater role in determining a company's overall financial performance, especially in the manufacturing industry.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No Panggil:2110112105] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Amrie Firmansyah] [Penguji 2: Danang Mintoyuwono] |
| Uncontrolled Keywords: | ESG score; financial performance; Return on Equity; Return on assets; gender diversity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SYABINA ALIYAH |
| Date Deposited: | 25 Feb 2025 07:03 |
| Last Modified: | 25 Feb 2025 07:03 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34983 |
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