eprintid: 71581
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/15/81
datestamp: 2025-07-04 04:13:40
lastmod: 2025-07-04 04:13:40
status_changed: 2025-07-04 04:13:40
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Diva Alifia Yuseva, NIM.: 21108040035
title: PEMODERASI TATA KELOLA PADA HUBUNGAN KINERJA LINGKUNGAN, SOSIAL, DAN KEUANGAN (STUDI PADA PERUSAHAAN YANG SENSITIF TERHADAP LINGKUNGAN DI INDONESIA TAHUN 2008-2023)
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Moral Licensing Theory, Environmental, Social, and Governance (ESG), Perusahaan Sensitif Lingkungan, Agency Theory, Stakeholder Theory
note: Rizqi Umar Al-Hashfi, S.E.I., M.Sc
abstract: This study examines the moderating role of corporate governance in the relationship between environmental, social, and financial performance in environmentally sensitive Indonesian companies (2008–2023). Using panel data analysis, the findings reveal that ESG investments do not enhance short-term profitability (ROA/ROE) and even elicit a negative market response. While corporate governance does not significantly moderate the link between environmental/social performance and accounting performance, it plays a crucial role in moderating the relationship between environmental performance and market performance. Importantly, good governance helps mitigate adverse investor perceptions of ESG investments, highlighting the need to align long-term ESG strategies with robust governance practices
date: 2025-05-23
date_type: published
pages: 113
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Diva Alifia Yuseva, NIM.: 21108040035  (2025) PEMODERASI TATA KELOLA PADA HUBUNGAN KINERJA LINGKUNGAN, SOSIAL, DAN KEUANGAN (STUDI PADA PERUSAHAAN YANG SENSITIF TERHADAP LINGKUNGAN DI INDONESIA TAHUN 2008-2023).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/71581/1/21108040035_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/71581/2/21108040035_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf