PENGARUH ESG TERHADAP KINERJA KEUANGAN DENGAN ENTERPRISE RESOURCE PLANNING SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN INDONESIA YANG TERDAFTAR DI ASSETS THOMSON REUTERS PADA TAHUN 2017-2021)

Kharisma Lidya Afisa, NIM.: 19108030038 (2023) PENGARUH ESG TERHADAP KINERJA KEUANGAN DENGAN ENTERPRISE RESOURCE PLANNING SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN INDONESIA YANG TERDAFTAR DI ASSETS THOMSON REUTERS PADA TAHUN 2017-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

A company needs to prioritize the concept of sustainability in its business. This means that companies in running their business are required not only to be concerned with company profits, but also to pay attention to the impact caused in carrying out their business operations. In this case, companies have a responsibility to report their business sustainability reports, one of which is ESG (Environmental, Social, Governance) performance. In addition, in order for companies to have competitiveness, it is necessary to develop corporate information technology. This study wants to explore further regarding the effect of ESG on financial performance with Enterprise Resource Planning (ERP) as a moderating variable. The object of this study are Indonesian sharia companies listed on Thomson Reuters Assets for 2017-2021) with a sample size of 13 companies. The number of observations used was 65 observations. The type of data used is panel data with data processing using Stata 14 software. Regression analysis of panel data was performed with multiple linear regression. The results of this study indicate that environmental performance and social performance have no effect on ROE. Meanwhile, governance performance has a significant negative effect on ROE. Furthermore, in the Moderated Regression Analysis (MRA) test, ERP cannot moderate the relationship between environmental performance and ROE. Furthermore, ERP is able to moderate the relationship between social performance and governance performance on ROE.

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