Febria Divandha, . (2025) ANALISIS PENGARUH ESG DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to see the effect of ESG disclosure and company size on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A total of 16 companies were selected as samples determined by the purposive sampling method. This study used a quantitative approach with secondary data in the form of annual reports and corporate sustainability reports. The analysis method in this study uses panel data regression which is processed using EViews 12 software. Based on the research results, environmental disclosure, social disclosure, governance disclosure, while company size has a significant effect on the profitability of energy sector companies. The results of this study are expected to contribute theoretically to the development of ESG studies and practical benefits for investors, entrepreneurs, communities, and governments in supporting sustainable decision-making and policies. The weaknesses of this study lie in the limited number of companies adopting the GRI 2021 standard, the relatively short observation period, and the purely quantitative approach. Therefore, further research development is highly recommended by expanding the scope and methodological approach. Keywords: ESG Disclosure, Company Size, Profitability, Energy
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110111159] [Pembimbing: Sumilir] [Penguji 1: Siti Hidayati] [Penguji 2: Anggi Angga Resti] |
| Uncontrolled Keywords: | ESG Disclosure, Company Size, Profitability, Energy |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Manajemen (S1) |
| Depositing User: | FEBRIA DIVANDHA |
| Date Deposited: | 06 Aug 2025 07:41 |
| Last Modified: | 06 Aug 2025 07:41 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38174 |
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