Pengaruh environmental, social, dan governance terhadap profitability perusahaan sektor energi dan kesehatan di indonesia
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Bahtiar Usman
Subyek : Social responsibility of business
Kata Kunci : environmental score, ESG score, governance score, profitability, social score
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SMJ_022002214008_Halaman-Judul.pdf | ||
| 2. | 2025_SK_SMJ_022002214008_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SMJ_022002214008_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_SK_SMJ_022002214008_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SMJ_022002214008_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_SK_SMJ_022002214008_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SMJ_022002214008_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SMJ_022002214008_Bab-1.pdf | ||
| 9. | 2025_SK_SMJ_022002214008_Bab-2.pdf |
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| 10. | 2025_SK_SMJ_022002214008_Bab-3.pdf |
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| 11. | 2025_SK_SMJ_022002214008_Bab-4.pdf |
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| 12. | 2025_SK_SMJ_022002214008_Bab-5.pdf | ||
| 13. | 2025_SK_SMJ_022002214008_Daftar-Pustaka.pdf | ||
| 14. | 2025_SK_SMJ_022002214008_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui pengaruh environmental, social, dan governance terhadap profitability perusahaan sektor energi dan kesehatan. Variabel independen dalam penelitian ini adalah ESG score, environmental score, social score dan governance score. Variabel kontrol yaitu liquidity ratio, enterprise size, dan leverage ratio. Profitability perusahaan sebagai variabel dependen diukur menggunakan return on asset. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 51 perusahaan sektor energi dan kesehatan yang terdaftar di Bursa Efek Indonesia periode 2021-2022. Metode analisis yang digunakan adalah regresi data panel dan diolah menggunakan software Eviews 10. Hasil penelitian ini menunjukkan bahwa ESG score, environmental score, governance score, enterprise size, dan leverage ratio berpengaruh terhadap profitability, sedangkan social score dan liquidity ratio tidak berpengaruh terhadap profitabilitas. Implikasi yang dapat diterapkan yaitu meningkatkan atau mempertahankan skor terkait ESG sekaligus menjaga proporsi biaya.
T This study aims to determine the effect of environmental, social, and governance on the profitability of energy and healthcare sector companies. The independent variables in this study are ESG score, environmental score, social score and governance score. The control variables are liquidity ratio, enterprise size, and leverage ratio. Company profitability as the dependent variable is measured using return on assets. The sampling technique used was purposive sampling with a total sample of 51 energy and healthcare sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. The analysis method used is panel data regression and processed using Eviews 10 software. The results of this study indicate that ESG score, environmental score, governance score, enterprise size, and leverage ratio affect profitability, while social score and liquidity ratio have no effect on profitability. The implication is to improve or maintain ESG-related scores while maintaining cost proportions.