Pengaruh praktik environmental,social,and governance (esg) terhadap profitabilitas perusahaan teknologi yang terdaftar di bursa efek indonesia

DETAIL KOLEKSI

Pengaruh praktik environmental,social,and governance (esg) terhadap profitabilitas perusahaan teknologi yang terdaftar di bursa efek indonesia

Oleh : Ida Sri Wulandari

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Idrianita Anis

Kata Kunci : ESG, Triple I Framework, Profitability, ROA, Technology Companies

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SAK_023002304017_Halaman-Judul.pdf
2.	2026_SK_SAK_023002304017_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SAK_023002304017_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SAK_023002304017_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SAK_023002304017_Lembar-Pengesahan.pdf	4
6.	2026_SK_SAK_023002304017_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SAK_023002304017_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SAK_023002304017_Bab-1.pdf
9.	2026_SK_SAK_023002304017_Bab-2.pdf
10.	2026_SK_SAK_023002304017_Bab-3.pdf
11.	2026_SK_SAK_023002304017_Bab-4.pdf
12.	2026_SK_SAK_023002304017_Bab-5.pdf
13.	2026_SK_SAK_023002304017_Daftar-Pustaka.pdf
14.	2026_SK_SAK_023002304017_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini menganalisis pengaruh praktik environmental, social, and governance (esg) terhadap profitabilitas perusahaan teknologi yang terdaftar di bursa efek indonesia (bei) periode 2020â€“2024. topik ini penting karena tuntutan pemangku kepentingan terhadap keberlanjutan semakin meningkat, sementara sektor teknologi menghadapi risiko khas seperti keamanan data, konsumsi energi pusat data, dan tata kelola digital. berlandaskan teori stakeholder dan teori legitimasi, penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan laporan keberlanjutan. praktik esg diukur menggunakan triple i framework yang mencakup sustainability intention, sustainability integration, dan sustainability implementation melalui metode penilaian pengungkapan berskala 1â€“4, sedangkan profitabilitas diproksikan dengan return on assets (roa). analisis dilakukan menggunakan regresi linier berganda disertai uji asumsi klasik. hasil penelitian menunjukkan bahwa esg berpengaruh signifikan terhadap roa secara simultan. selain itu, sustainability intention, sustainability integration, dan sustainability implementation masing-masing berpengaruh signifikan terhadap roa. temuan ini menegaskan bahwa esg yang terintegrasi dan diimplementasikan secara nyata dapat memperkuat efisiensi pemanfaatan aset serta meningkatkan kinerja keuangan perusahaan teknologi.

T This study analyzes the effect of environmental, social, and governance (esg) practices on the profitability of technology companies listed on the indonesia stock exchange (idx) for the period 2020â€“2024. this topic is important because stakeholder demands for sustainability are increasing, while the technology sector faces specific risks such as data security, data center energy consumption, and digital governance. based on stakeholder theory and legitimacy theory, this study uses a quantitative approach with secondary data from annual reports and sustainability reports. esg practices are measured using the triple i framework, which includes sustainability intention, sustainability integration, and sustainability implementation through a 1â€“4 scale disclosure assessment method, while profitability is proxied by return on assets (roa). the analysis was conducted using multiple linear regression accompanied by classical assumption tests. the results show that esg has a significant simultaneous effect on roa. in addition, sustainability intention, sustainability integration, and sustainability implementation each have a significant effect on roa. these findings confirm that integrated and effectively implemented esg can strengthen asset utilization efficiency and improve the financial performance of technology companies.