Dwiyanti, Rachma (2025) PENGARUH ENVIRONMENTAL, SOCIAL DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Basic Materials Yang Terdaftar Di BEI Tahun 2019 –2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the influence of Environmental, Social, and Governance (ESG) on financial performance with company size as a moderating variable. This study was conducted on basic materials sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study is a quantitative study using secondary data from the financial statements and annual reports of basic materials sector companies listed on the IDX. This study population used a purposive sampling method to obtain 57 companies with a 5-year research period, resulting in a final sample of 147 data samples for analysis. The data analysis technique used Moderate Regression Analysis (MRA) and was analyzed using the IBM SPSS Statistics 25 application. The results of the study indicate that environmental factors influence financial performance. Social factors influence financial performance, while governance factors do not. The results of the moderation analysis show that company size moderates the influence of environmental and social factors on financial performance. However, company size does not moderate the influence of governance on financial performance. Keywords: Environmental, Social, Governance, Financial Performance, Company Size
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Environmental, Social, Governance, Financial Performance, Company Size |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RACHMA DWIYANTI RACHMA |
| Date Deposited: | 14 Oct 2025 07:34 |
| Last Modified: | 14 Oct 2025 07:34 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5266 |
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