Salsabila Syahda Adhimar, . (2026) ANALISIS PENGARUH ESG DISCLOSURE, INTANGIBLE ASSET DAN CAPITAL INTENSITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER NON-CYCLICALS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study analyzes the effect of ESG disclosure, intangible assets, and capital intensity on financial performance (Return on Assets/ROA) of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. ESG disclosure is measured using a Global Reporting Initiative (GRI)–based index, while intangible assets and capital intensity are measured by the ratios of intangible assets and fixed assets to total assets. Using 108 firm-year observations obtained through purposive sampling and tested with panel data regression using a Fixed Effect Model, the results show that ESG disclosure has a significant negative effect on ROA, intangible assets have a positive but insignificant effect, and capital intensity has a significant negative effect on ROA, indicating that ESG transparency and high asset intensity have not yet improved short-term profitability, while the potential of intangible assets is not fully reflected in financial performance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112203] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Ali Tafriji Biswan] |
| Uncontrolled Keywords: | Financial Performance; ESG Disclosure; Intangible Assets; Capital Intensity; Consumer Non-Cyclicals |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SALSABILA SYAHDA ADHIMAR |
| Date Deposited: | 28 Apr 2026 08:28 |
| Last Modified: | 28 Apr 2026 08:28 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41753 |
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