Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Kinerja Keuangan

Pebriani, Lisa (2026) Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Kinerja Keuangan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of Environmental, Social, and Govern-ance (ESG) disclosure on financial performance by focusing on manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2024. The data used is secondary data. The population in the study were all manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 80 companies were obtained with a total of 320 samples. ESG disclosure is measured using content analysis based on the GRI Standards 2021, while financial performance is proxied by Return on Assets (ROA). Hypothesis testing is carried out using multiple regression analysis. The results of this study indicate that Environmental, Social, and Governance each have a positive effect on financial performance, both partially and simultaneously.

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