PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE RISK RATING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS IDX ESG LEADERS)

Salisa Shalsabila Muslim, NIM.: 22108040077 (2026) PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE RISK RATING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS IDX ESG LEADERS). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

	Text (PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE RISK RATING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS IDX ESG LEADERS)) 22108040077_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (7MB)
	Text (PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE RISK RATING DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS IDX ESG LEADERS)) 22108040077_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (15MB) | Request a copy

Abstract

This study aims to analyze the effect of ESG Risk Rating and Intellectual Capital on the financial performance of companies listed in the IDX ESG Leaders index during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), while Intellectual Capital is measured using the Modified Value Added Intellectual Coefficient (MVAIC). This research employs a quantitative approach using secondary data and a census sampling technique covering 56 companies. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) and Panel-Corrected Standard Errors (PCSE). The results show that ESG Risk Rating and SCE do not significantly affect ROA, while HCE, RCE, and CEE have a positive and significant effect on financial performance.

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