Pengaruh Pengungkapan ESG Pada Perusahaan LQ45kehati Terhadap Kualitas Kinerja Perusahaan

Trisnawati, - and Siti Nur Azizah, - and Fathya Putri Fitriani, - and Darmawan, - (2023) Pengaruh Pengungkapan ESG Pada Perusahaan LQ45kehati Terhadap Kualitas Kinerja Perusahaan. Aktiva : Jurnal Akuntansi dan Investasi, 8 (2). pp. 133-145. ISSN ISSN 2502-7379 dan E-ISSN 2549-409

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Abstract

Currently, Indonesia in particular is committed to achieving sustainability in all aspects, including business. The UN supports this commitment by launching information disclosure related to non-financial activities of companies such as environmental, social and governance or ESG reports. One company that has implemented ESG is the Quality 45 IDXKehati company (LQ45Kehati). The 45 best stocks recorded have high liquidity, large market capitalization, stock fundamentals and fairly good profitability. With this, investors are required to be careful in looking at the company's ROA and PER financial performance reports, and must carefully look at the ESG implemented by the company. The aim of this research is to determine the influence of the ESG company LQ45Kehati on financial performance in the form of Return on Assets (ROA) and Price Earning Ratio (PER). This research uses quantitative correlational methods with statistical methods that measure the influence between two or more variables and tests hypotheses using multiple linear regression analysis. This research measures ESG with GRI disclosures of 300 (Environmental), 400 (Social) and 102 (Governance). Based on the results of the research, only ESG disclosure (together) has a positive effect at a low to moderate level of significance on the level of financial performance, namely ROA and market performance, namely PER. Environmental, Social and Governance separately have no effect on ROA and PER.

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