PERAN ENTERPRISE RESOURCE PLANNING DALAM MEMODERASI PENGARUH ESG TERHADAP NILAI PERUSAHAAN SYARIAH INDONESIA PERIODE 2021-2023

Salwa Nabella Aksi Humanita, NIM.: 22208012033 (2024) PERAN ENTERPRISE RESOURCE PLANNING DALAM MEMODERASI PENGARUH ESG TERHADAP NILAI PERUSAHAAN SYARIAH INDONESIA PERIODE 2021-2023. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The implementation of Environmental, Social, Governance (ESG) in companies is being discussed in the investor world. The rise of claims for sustainable performance makes companies compete to increase the role of ESG, which impacts company value. Along with technological developments, companies have the latest innovation called Enterprise Resource Planning (ERP). The role of technology encourages the realization of ESG implementation, which impacts sustainable performance and results in increased company value. This study aims to examine the relationship between ESG implementation and firm value and how the role of Enterprise Resource Planning (ERP) in encouraging the realization of ESG implementation impacts firm value. The object of this research is Islamic companies listed on the Indonesian Sharia Securities List (DES). The dependent variable in this study uses Tobins'Q as a proxy for firm value, the independent variables used are environmental costs as a proxy for environmental, social costs as a proxy for social, and public ownership as a proxy for governance, and there is a moderating variable, namely technology proxied by Enterprise Resource Planning (ERP). The analysis model used is panel data regression analysis and moderated regression analysis, with Eviews 12 analysis tool. Using cross-section data of 111 companies and time series data (annual) in 2021-2023. The results prove a positive influence between social costs on firm value and a negative influence between environmental costs and public ownership on firm value. Meanwhile, ERP can strengthen the relationship between environmental costs and public ownership on firm value. In addition, ERP can moderate the relationship between social costs and firm value in a negative direction. Lack of adequate training for technology use can lead to errors in system use. This can lead to system failure and lack of user satisfaction

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