PENGARUH INTEGRATED REPORTING DAN RISIKO ESG TERHADAP SUSTAINABLE DEVELOPMENT GOALS (Studi Empiris Pada Perusahaan yang Terdaftar dalam Indeks LQ45 Periode 2020-2022)

Devina , Pauline Samosir (2024) PENGARUH INTEGRATED REPORTING DAN RISIKO ESG TERHADAP SUSTAINABLE DEVELOPMENT GOALS (Studi Empiris Pada Perusahaan yang Terdaftar dalam Indeks LQ45 Periode 2020-2022). EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

This study aims to analyze the effect of integrated reporting and ESG risk scores on sustainable development goals for companies listed on the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risk is taken based on an assessment of risk scores related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices to contribute to sustainable development goals. Key words: Integrated Reporting, ESG Risk, Sustainable Development Goals, Firm Size, Women on Board Penelitian ini bertujuan untuk menganalisis pengaruh dari integrated reporting dan risiko ESG terhadap sustainable development goals pada perusahaan yang terdaftar dalam indeks LQ45 Periode 2020-2022. Metode penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data dari laporan keuangan dan laporan keberlanjutan perusahaan. Integrated reporting diukur menggunakan indikator elemen-elemen laporan terintegarsi dan risiko ESG diambil berdasarkan penilaian skor risiko terkait lingkungan, sosial, dan tata kelola perusahaan yang diterbitkan oleh BEI yang bekerja sama bersama Morningstar Sustainalytics. Metode pengambilan sampel menggunakan purposive sampling dan didapatkan 36 perusahaan yang diamati dalam waktu 3 tahun sehingga data yang dihasilkan sebanyak 108. Hasil penelitian ini menunjukkan bahwa integrated reporting memiliki pengaruh positif signifikan terhadap sustaianble development goals. Namun, risiko ESG tidak berpengaruh terhadap sustaianble development goals. Oleh karena itu, perusahaan perlu menerapkan praktik pelaporan terintegrasi dalam berkontribusi terhadap sustaianble development goals. Kata kunci: Integrated Reporting, Risiko ESG, Sustainable Development Goals, Firm Size, Women on Board

Jenis Karya Akhir: Skripsi
Subyek: 300 Ilmu sosial
300 Ilmu sosial > 330 Ekonomi
Program Studi: FAKULTAS EKONOMI DAN BISNIS (FEB) > Prodi S1-Akuntansi
Pengguna Deposit: . . Yulianti
Date Deposited: 19 May 2025 06:52
Terakhir diubah: 19 May 2025 06:52
URI: http://digilib.unila.ac.id/id/eprint/87266

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