eprintid: 76583
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/65/83
datestamp: 2026-06-08 02:51:41
lastmod: 2026-06-08 02:51:41
status_changed: 2026-06-08 02:51:41
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Erli Oktaviana, NIM.: 22108040069
title: PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: ESG, Intellectual Capital, ROA
note: M. Arsyadi Ridha, S.E., M.Sc., CA., ACPA.
abstract: This study examines the effect of Environmental, Social, and Governance (ESG) on financial performance with Intellectual Capital (IC) as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2017–2024. Balanced panel data consisting of 224 observations from 28 firms were analyzed using the Fixed Effect Model (FEM). The results show that ESG has a negative and significant effect on Return on Assets (ROA), while IC does not moderate the relationship. These findings indicate that ESG implementation in the short term has not yet improved corporate profitability.
date: 2026-05-20
date_type: published
pages: 121
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Erli Oktaviana, NIM.: 22108040069  (2026) PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76583/1/22108040069_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76583/2/22108040069_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf