PENGARUH INTEGRITAS MANAJEMEN TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DENGAN RISIKO KEUANGAN SEBAGAI PEMODERASI

Ahmad Danial, . (2026) PENGARUH INTEGRITAS MANAJEMEN TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DENGAN RISIKO KEUANGAN SEBAGAI PEMODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of management integrity on Environmental, Social, and Governance (ESG) performance, with financial risk serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2015–2024 period. A quantitative approach was employed using secondary data obtained from companies’ annual reports and Refinitiv ESG Scores. The research sample consisted of nine companies with 71 firm-year observations selected through purposive sampling. The data were analysed using panel data regression with the Random Effect Model (REM). The results indicate that management integrity does not have a positive effect on ESG performance; therefore, the first hypothesis is rejected. In contrast, financial risk positively moderates the relationship between management integrity and ESG performance, supporting the second hypothesis. These findings suggest that the relationship between management integrity and ESG performance is influenced by the level of financial risk faced by the company. This study implies that improving ESG performance in energy sector companies depends not only on management integrity but also on the firm's financial risk conditions, which shape this relationship.

Item Type:	Thesis (Tesis)
Additional Information:	No.Panggil : 2410124001 Pembimbing : Prof. Dr. Erna Hernawati, Ak, CPMA, CA, CGOP Penguji 1 : Dr. Amrie Firmansyah MM,M.Ak,ME,MA,MH,CSRS,CSRA,CSP,CRP Penguji 2 : Prof. Dr. Dianwicaksih Arieftiara, SE, Ak, M.Ak, CA, CSRS, GRCE
Uncontrolled Keywords:	Integritas Manajemen, Kinerja ESG, Risiko Keuangan, Sektor Energi
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance H Social Sciences > HV Social pathology. Social and public welfare
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User:	AHMAD DANIAL
Date Deposited:	30 Aug 2026 06:39
Last Modified:	30 Aug 2026 06:39
URI:	http://repository.upnvj.ac.id/id/eprint/51044

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