Pengaruh praktik keberlanjutan pada kinerja keuangan yang dimoderasi leverage pada perushaan perbankan yang terdaftar di Bursa Efek Indonesia
Info Katalog
File Repositori
Subyek : Finance
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Hamdy Hady
Kata Kunci : environmental; social; governance; leverage; company financial performanc
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TS_MMJ_122012011086_Halaman-Judul.pdf | ||
| 2. | 2023_TS_MMJ_122012011086_Lembar-Pengesahan.pdf | ||
| 3. | 2023_TS_MMJ_122012011086_Bab-1-Pendahuluan.pdf | ||
| 4. | 2023_TS_MMJ_122012011086_Bab-2-Landasan-Teori.pdf |
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| 5. | 2023_TS_MMJ_122012011086_Bab-3-Metode-Penelitian.pdf |
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| 6. | 2023_TS_MMJ_122012011086_Bab-4-Analisis-dan-Pembahasan.pdf |
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| 7. | 2023_TS_MMJ_122012011086_Bab-5-Kesimpulan.pdf | ||
| 8. | 2023_TS_MMJ_122012011086_Daftar-Pustaka.pdf | ||
| 9. | 2023_TS_MMJ_122012011086_Lampiran.pdf |
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P Penelitian ini bertujuan untuk melakukan analisis pengaruh Praktik KeberlanjutanLST (Lingkungan, Sosial, dan Tata Kelola), Praktik Lingkungan, Praktik Sosial,dan Praktik Sosial pada kinerja keuangan perusahaan sektor perbankan denganLeverage sebagai variabel pemoderasi. Penelitian ini mempergunakan datakuantitatif cross sectional yang meliputi perusahaan sektor perbankan yangterdaftar di BEI dan telah menerapkan Praktik Keberlanjutan berdasarkan dataBloomberg periode 2012-2021. Berdasarkan hasil penelitian yang dilakukanterdapat beberapa temuan sebagai berikut: terdapat pengaruh negatif dansignifikan Praktik Keberlanjutan Lingkungan, Sosial, dan Tata Kelola (LST);Praktik Lingkungan dan Leverage terhadap kinerja keuangan perusahaan sektorperbankan. Terdapat pengaruh positif dan signifikan Praktik Sosial dan PraktikTata Kelola terhadap kinerja keuangan perusahaan sektor perbankan. Leveragetidak dapat memoderasi pengaruh Praktik Keberlanjutan ESG dan Praktik TataKelola terhadap kinerja keuangan perusahaan sektor perbankan. Leveragememoderasi positif pengaruh Praktik Lingkungan terhadap kinerja keuanganperusahaan sektor perbankan. Leverage memoderasi negatif pengaruh PraktikSosial terhadap kinerja keuangan perusahaan sektor perbankan. PerkembanganPraktik LST di Indonesia masih di tahap awal, dan diprediksi akan mendapatkanperhatian lebih di masa mendatang serta memberikan nilai tambah bagiperusahaan dalam jangka panjang. Hasil penelitian ini diharap bisa membantuperusahaan dan investor untuk menjadikannya sebagai suatu pembelajaran danlandasan dalam pengambilan keputusan yang terkait dengan PraktikKeberlanjutan LST, Lingkungan, Sosial, dan Tata Kelola. Ke depan regulasi yangberkembang juga semakin menekan perusahaan untuk menerapkan prinsip-prinsipberkelanjutan.
T This study aims to analyze the influence of ESG (Environmental, Social, andGovernance) Sustainability Practices, Environmental Practices, Social Practices,and Governance Practices on the financial performance of companies in thebanking sector with Leverage as a moderating variable. This study uses crosssectionalquantitative data which includes banking sector companies that arelisted on the IDX and have implemented sustainability practices based onBloomberg for the 2012-2021 period. Based on the results of the researchconducted, there are several findings as follows: there is a negative andsignificant influence of Environmental, Social, Governance (ESG) SustainabilityPractices; Environmental and Leverage Practices on the Financial Performanceof Banking Sector Companies. There is a positive and significant effect of SocialPractices and Governance Practices on the financial performance of companiesin the Banking Sector. Leverage Cannot Moderate the Effect of ESGSustainability Practices and Governance Practices on the Financial Performanceof Banking Sector Companies. Leverage Moderates the Positive Effect ofEnvironmental Practices on Financial Performance of Banking SectorCompanies. Leverage Moderates the Negative Effect of Social Practices onFinancial Performance of Banking Sector Companies. The development of ESGpractices in Indonesia is still at an early stage, and is predicted to receive moreattention in the future and provide added value to companies in the long term. Itis hoped that the results of this research can help companies and investors to usethem as a learning tool and a basis for making decisions related to Sustainability(ESG), Environmental, Social and Governance Practices. In the future,developing regulations will also put pressure on companies to apply sustainableprinciples.