Zahwa Syafira, . (2025) PENGARUH ESG SCORE TERHADAP PROFITABILITAS PERUSAHAAN DI SEKTOR ENERGI DENGAN LEVERAGE SEBAGAI MEDIASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
As there is increasing attention to Environmental, Social, and Governance (ESG) practices, energy sector companies are required to integrate sustainability principles into their business activities in order to improve performance and manage risk. This study aims to analyze the effect of ESG scores on company profitability and to examine the role of leverage as a mediating variable in the relationship between ESG and profitability. The sample consisted of six energy sector companies based on TRBC classification and selected through purposive sampling. In this study, profitability was measured using Return on Assets (ROA), while leverage was measured using Debt to Equity Ratio (DER), and ESG was measured using ESG pillar scores from Refinitiv. The results show that the environmental score has a positive and significant effect on profitability, while the social score and governance score have no significant effect. In addition, leverage is not proven to mediate the relationship between ESG performance and profitability. These findings indicate that the implementation of ESG in the energy sector, particularly in environmental aspects, has a direct impact on the profitability of energy sector companies and its implementation does not depend on debt.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210111078] [Pembimbing: Sumilir] [Ketua Penguji: Ardhiani Fadila] [Penguji 1: Wahyudi] |
| Uncontrolled Keywords: | ESG Score; Profitability; Leverage; Energy Sector; Refinitiv. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Manajemen (S1) |
| Depositing User: | ZAHWA SYAFIRA |
| Date Deposited: | 09 Apr 2026 03:10 |
| Last Modified: | 09 Apr 2026 03:10 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41496 |
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