KESENJANGAN ESG DISCLOSURE SCORE DAN ESG PERFORMANCE SCORE : STUDI KOMPARATIF PADA PERUSAHAAN PUBLIK DI ASEAN-5 PERIODE 2020–2024

Arissa Aqilah Hanifah, . (2026) KESENJANGAN ESG DISCLOSURE SCORE DAN ESG PERFORMANCE SCORE : STUDI KOMPARATIF PADA PERUSAHAAN PUBLIK DI ASEAN-5 PERIODE 2020–2024. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the gap between ESG Disclosure Score and ESG Performance Score among publicly listed companies in ASEAN-5 during the 2020–2024 period. The study uses secondary data obtained from the Bloomberg ESG Database. The sample consists of 105 companies or 525 firm-year observations selected using the purposive sampling method. Data analysis was conducted using the Wilcoxon Signed-Rank Test, Kruskal-Wallis Test, Mann-Whitney U Test, and Spearman correlation analysis with SPSS version 30. The results show significant differences between ESG Disclosure Score and ESG Performance Score in the Philippines and Singapore, while no significant differences are found in Indonesia, Malaysia, and Thailand. In addition, significant differences in ESG Gap are found across ASEAN-5 countries. The correlation analysis reveals a positive and significant relationship between ESG Disclosure Score and ESG Performance Score in Indonesia, Malaysia, Singapore, and Thailand, whereas no significant relationship is found in the Philippines. Keywords: ESG Disclosure Score, ESG Performance Score, ESG Gap, ASEAN-5.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112189] [Pembimbing: Donny Maha Putra] [Penguji 1: Murdhaningsih] [Ketua Penguji: Amrie Firmansyah]
Uncontrolled Keywords: ESG Disclosure Score, ESG Performance Score, ESG Gap, ASEAN-5.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ARISSA AQILAH HANIFAH
Date Deposited: 09 Sep 2026 02:37
Last Modified: 09 Sep 2026 02:37
URI: http://repository.upnvj.ac.id/id/eprint/51721

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