PERAN KEPATUHAN SYARIAH DALAM MEMODERASI PENGUNGKAPAN ESG DAN KUALITAS AUDIT TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TERINDEKS IDX 80

Muhamad Haris, NIM.: 19108040033 (2023) PERAN KEPATUHAN SYARIAH DALAM MEMODERASI PENGUNGKAPAN ESG DAN KUALITAS AUDIT TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TERINDEKS IDX 80. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Investment is the activity of investing capital and utilizing company resources in certain sectors or projects with the hope of getting returns in the future. When making an investment, it is important for companies to assess how efficiently an investment can provide profits in the future. Environmental, social and governance (ESG) disclosures and quality audits can be factors in increasing company investment efficiency. Apart from that, the values or principles contained in ESG disclosures and quality audits are in line with the values and principles contained in assessing company sharia compliance which can also improve company performance. The aim of this research is to determine the effect of ESG disclosure and audit quality on company investment efficiency and the moderating effect of sharia compliance in ESG disclosure and audit quality on company investment efficiency. Research was conducted on IDX 80 indexed companies in the 2019-2022 period. This research is quantitative research with secondary data where sampling uses a purposive sampling technique so that 140 samples are obtained according to the research criteria. Panel data regression analysis technique with the help of eviews 12 software. The research results show that ESG disclosure and quality have an effect on company investment efficiency, while sharia compliance in moderating ESG disclosure and quality has no effect on company investment efficiency.

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