PEMODERASI TATA KELOLA PADA HUBUNGAN KINERJA LINGKUNGAN, SOSIAL, DAN KEUANGAN (STUDI PADA PERUSAHAAN YANG SENSITIF TERHADAP LINGKUNGAN DI INDONESIA TAHUN 2008-2023)

Diva Alifia Yuseva, NIM.: 21108040035 (2025) PEMODERASI TATA KELOLA PADA HUBUNGAN KINERJA LINGKUNGAN, SOSIAL, DAN KEUANGAN (STUDI PADA PERUSAHAAN YANG SENSITIF TERHADAP LINGKUNGAN DI INDONESIA TAHUN 2008-2023). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study examines the moderating role of corporate governance in the relationship between environmental, social, and financial performance in environmentally sensitive Indonesian companies (2008–2023). Using panel data analysis, the findings reveal that ESG investments do not enhance short-term profitability (ROA/ROE) and even elicit a negative market response. While corporate governance does not significantly moderate the link between environmental/social performance and accounting performance, it plays a crucial role in moderating the relationship between environmental performance and market performance. Importantly, good governance helps mitigate adverse investor perceptions of ESG investments, highlighting the need to align long-term ESG strategies with robust governance practices

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