eprintid: 76584
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/65/84
datestamp: 2026-06-08 02:51:45
lastmod: 2026-06-08 02:51:45
status_changed: 2026-06-08 02:51:45
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Salisa Shalsabila Muslim, NIM.: 22108040077
title: PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE RISK RATING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS IDX ESG LEADERS)
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: ESG Risk Rating, Intellectual Capital, Kinerja Keuangan, ROA
note: Dr. Prasojo, S.E., M.Si.
abstract: This study aims to analyze the effect of ESG Risk Rating and Intellectual Capital on the financial performance of companies listed in the IDX ESG Leaders index during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), while Intellectual Capital is measured using the Modified Value Added Intellectual Coefficient (MVAIC). This research employs a quantitative approach using secondary data and a census sampling technique covering 56 companies. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) and Panel-Corrected Standard Errors (PCSE). The results show that ESG Risk Rating and SCE do not significantly affect ROA, while HCE, RCE, and CEE have a positive and significant effect on financial performance.
date: 2026-03-12
date_type: published
pages: 134
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Salisa Shalsabila Muslim, NIM.: 22108040077  (2026) PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE RISK RATING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS IDX ESG LEADERS).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76584/1/22108040077_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76584/2/22108040077_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf