Ria, Mairosa (2024) PENGARUH ENVIRONMENTAL, SOCIAL & GOVERNANCE (ESG) RISK RATING TERHADAP DEBT FINANCING (Studi Empiris Pada Perusahaan yang Terdaftar di IDX ESG Leaders Periode 2020-2023). EKONOMI DAN BISNIS , UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing. Keywords: Debt Financing, ESG Risk Rating Penelitian ini menganalisis pengaruh Environmental, Social & Governance (ESG) Risk Rating terhadap Debt Financing pada perusahaan yang terdaftar di IDX ESG Leaders untuk periode 2020-2023. Data diperoleh melalui teknik sampling jenuh dan menggunakan panel tidak seimbang dengan 30 perusahaan yang termasuk dalam IDX ESG Leaders untuk setiap periode selama 3 tahun observasi, menghasilkan total 90 sampel. Variabel yang diteliti meliputi ESG Risk Rating, Leverage, dan Profitability. Hasil penelitian menunjukkan bahwa ESG Risk Rating memiliki dampak negatif yang signifikan terhadap Debt Financing. Variabel kontrol seperti Leverage tidak berpengaruh terhadap Debt Financing, sedangkan Profitability memiliki dampak negatif yang signifikan terhadap Debt Financing. Kata kunci: Debt Financing, ESG Risk Rating
Jenis Karya Akhir: | Skripsi |
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Subyek: | 300 Ilmu sosial > 330 Ekonomi |
Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
Pengguna Deposit: | . . Yulianti |
Date Deposited: | 24 Jan 2025 02:38 |
Terakhir diubah: | 24 Jan 2025 02:38 |
URI: | http://digilib.unila.ac.id/id/eprint/81441 |
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