PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH FINANCIAL SLACK

SAPUTRA, RENDY (2019) PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH FINANCIAL SLACK. S1 thesis, Fakultas Ekonomi.

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Abstract

Rendy Saputra, 2019 : The Effect of Environmental, Social, and Governance (ESG) Performance, and disclosure of Sustainability Reporting on Financial Performance with Financial Slack as Moderating Variable, Faculty of Economics, Universitas Negeri Jakarta 2019. This research aims to analyze the effect of the ESG performance and sustainability report disclosure on financial performance and financial slack as a moderator. The dependent variable of this research is financial performance which measured by return on assets (ROA). While the independent variable are ESG performance which measured by ESG score given by Thomson Reuters, and the disclosure of sustainability reporting are measured by sustainability disclosure index given by Thomson Reuters. The period used in this research are 3 years, from 2014 to 2016. This research used secondary data such as financial reports that published on the Indonesia Stock Exchange (IDX) and data that acquired from Thomson Reuters Asset4 database. The sampling method used in this research was purposive sampling, obtained 16 company samples. From the results of the analysis and testing conducted in this study, it can be concluded that the ESG performance and sustainability report disclosure are significantly influence financial performance, while financial slack also moderating the influence of ESG score with financial performance. Keywords: ESG Performance, Sustainability report, financial slack, financial performance, return on assets.

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