Determinan Pengungkapan ESG (Environment Social Govern-ance) dengan Profitabilitas Sebagai Variabel Moderasi

Alfa Vivianita, Anantya Roestanto, Juhanes -, Evi -

Abstract


Implementasi Environmental, Social, dan Governance (ESG) ini dapat dikomunikasikan kepada publik melalui pengungkapan ESG dalam laporan perusahaan. Hasil kajian literatur menunjukkan ketidakkonsistenan pengaruh langsung ukuran perusahaan, umur perusahaan, dan jenis industri terhadap ESG Disclosure. Inkonsistensi hasil penelitian. Semakin tinggi profitabilitas perusahaan, semakin mudah bagi perusahaan untuk menerapkan dan mengungkapkan kegiatan ESG. Penelitian ini menyelidiki pengaruh moderasi profitabilitas terhadap ukuran perusahaan, umur perusahaan, dan jenis industri terhadap ESG Disclosure. Pendekatan kuantitatif dengan menggunakan data sekunder diterapkan pada penelitian ini. Purposive sampling digunakan sebagai teknik pengambilan sampel sedangkan analisis regresi moderating digunakan sebagai analisis penelitian. WarpPLS 7.0 adalah alat statistik penelitian. Berdasarkan hasil analisis ESG Disclosure dapat dipengaruhi secara langsung oleh ukuran, umur dan jenis perusahaan. Profitabilitas tidak dapat memoderasi pengaruh ukuran dan umur perusahaan terhadap ESG Disclosure tetapi dapat memoderasi jenis industri terhadap ESG Disclosure.

 

This implementation of Environmental, Social, dan Governance (ESG) can be communicated to the public through ESG disclosure in a company report. The results of the literature review show the inconsistency of the direct influence of company size, company age, dan type of industry on ESG Disclosure. The inconsistency of research results. The higher the profitability of the company, the easier it is for the company to implement dan disclose ESG activities. This research investigates the moderating effect of profitability on company size, company age, dan type of industry on ESG Disclosure. A quantitative approach using secondary data was applied to this study. Purposive sampling is used as a technique for taking samples while moderating regression analysis is used as research analysis. WarpPLS 7.0 is a research statistics tool. Based on the results of the ESG Disclosure analysis, it can be directly influenced by the size, age dan type of company. Profitability cannot moderate the effect of company size dan age on ESG Disclosure but can moderate the type of industry on ESG Disclosure.


Keywords


Company Size, Company Age, ESG Disclosure, Profitability, Type of In-dustry

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DOI: https://doi.org/10.21107/infestasi.v18i2.17181

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