Ulfah Riska Rahmawati, NIM.: 22108040103 (2026) PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN BIAYA DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN BIAYA DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
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Text (PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN BIAYA DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
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Abstract
This study analyzes the effect of Environmental, Social, and Governance on financial performance with digital cost as a moderating variable in non-financial companies during the period 2017-2024, using a quantitative approach and panel data regression analysis with a fixed effects model using Stata 17 software. The results of the analysis show that Environmental has a positive but insignificant effect on financial performance, Social has a negative and insignificant effect on financial performance, while Governance has a negative and significant effect on financial performance. In addition, digital cost is unable to moderate the influence of environmental, social, and governance on financial performance. These findings indicate that the implementation of environmental, social, and governance in non-financial companies has not been fully able to increase company profitability, and that the digital cost carried out has not been effective in strengthening the relationship between ESG and financial performance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Rosyid Nur Anggara Putra, S.Pd., M.Si. |
| Uncontrolled Keywords: | Environmental, Social, Governance, Biaya Digital, Kinerja Keuangan, Perusahaan Non Keuangan |
| Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 10 Jun 2026 11:07 |
| Last Modified: | 10 Jun 2026 11:07 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/76624 |
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