Pengungkapan ESG dan Kinerja Perusahaan: Keunggulan Kompetitif sebagai Moderasi

Fauziyah Syifa Nurlaila; Siti  Mutmainah

doi:10.32534/jpk.v12i2.6986

Penulis

Fauziyah Syifa Nurlaila Dapertemen Akuntansi FEB, Universitas Diponegoro , Dapertemen Akuntansi FEB, Universitas Diponegoro
Siti Mutmainah , Dapertemen Akuntansi FEB, Universitas Diponegoro

DOI:

https://doi.org/10.32534/jpk.v12i2.6986

Kata Kunci:

ESG Disclosure, Firm Performance, Competitive advantage, Tobins Q, Sustainability

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, dan Governance (ESG) terhadap kinerja perusahaan dengan keunggulan kompetitif sebagai variabel moderasi. Pengambilan sampel dilakukan dengan purposive sampling dari industri keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Teknik analisis yang digunakan adalah regresi data panel denga E-Views. Hasil penelitian menunjukkan bahwa pengungkapan ESG dan berpengaruh positif dan signifikan terhadap kineja perusahaan. Namun, keunggulan kompetitif tidak memoderasi hubungan pengungkapan ESG dan kinerja perusahaan.

Kata Kunci: Pengungkapan ESG, Kinerja Perusahaan dan Keunggulan Kompetitif

Unduhan

Data unduhan tidak tersedia.

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