PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP FIRM PERFORMANCE YANG TERDAFTAR PADA CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) PERIODE 2011-2021: INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING

Annes Nisrina Khoirunnisa, NIM.: 19108030053 (2023) PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP FIRM PERFORMANCE YANG TERDAFTAR PADA CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) PERIODE 2011-2021: INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Good corporate governance should be able to overcome current economic, social and environmental issues. The alignment of these three issues is outlined in a sustainable finance program with one of the principles being the implementation of corporate governance that refers to environmental, social, and governance (ESG) which directly affect firm performance. However, the biggest challenge is still the internal human resources of the company which have not considered natural resources and social impacts when investing. The purpose of this study is to analyze the effect of performance environmental, social and governance to firm performance with variable intellectual capital as a mediating variable. This type of research is quantitative research using secondary data. The data used in this study are data from 8 companies registered at Corporate Governance Perception Index (CGPI) for the 2011-2021 period and analyzed using panel data regression and the Sobel test. The results of the study suggest that there is a positive influence between corporate governance and intellectual capital, while environmental performance and corporate governance have a positive and significant direct effect on company performance. However, the CSR variable does not affect performance nor does the variable intellectual capital. From the research results, it is hoped that there will be regulations and supporting factors that can support the application of ESG in Indonesia so that companies can maximize internal resources in the form of Intellectual Capital which will affect the company's firm performance

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