%0 Generic
%A 	Devina , Pauline Samosir	
%C UNIVERSITAS LAMPUNG
%D 2024
%F eprints:87266
%I EKONOMI DAN BISNIS
%T PENGARUH INTEGRATED REPORTING DAN RISIKO ESG TERHADAP  SUSTAINABLE DEVELOPMENT GOALS  (Studi Empiris Pada Perusahaan yang Terdaftar dalam Indeks LQ45  Periode 2020-2022)  
%U http://digilib.unila.ac.id/87266/
%X 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