eprintid: 76624
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/66/24
datestamp: 2026-06-10 04:07:25
lastmod: 2026-06-10 04:07:25
status_changed: 2026-06-10 04:07:25
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Ulfah Riska Rahmawati, NIM.: 22108040103
title: PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN BIAYA DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Environmental, Social, Governance, Biaya Digital, Kinerja Keuangan, Perusahaan Non Keuangan
note: Rosyid Nur Anggara Putra, S.Pd., M.Si.
abstract: This study analyzes the effect of Environmental, Social, and Governance on financial performance with digital cost as a moderating variable in non-financial companies during the period 2017-2024, using a quantitative approach and panel data regression analysis with a fixed effects model using Stata 17 software. The results of the analysis show that Environmental has a positive but insignificant effect on financial performance, Social has a negative and insignificant effect on financial performance, while Governance has a negative and significant effect on financial performance. In addition, digital cost is unable to moderate the influence of environmental, social, and governance on financial performance. These findings indicate that the implementation of environmental, social, and governance in non-financial companies has not been fully able to increase company profitability, and that the digital cost carried out has not been effective in strengthening the relationship between ESG and financial performance.
date: 2026-05-18
date_type: published
pages: 139
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Ulfah Riska Rahmawati, NIM.: 22108040103  (2026) PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN BIAYA DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76624/1/22108040103_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76624/2/22108040103_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf