Pengaruh praktik environmental, social, dan governance (esg) terhadap return saham dengan peran moderasi kebijakan dividen
Pembimbing 3 : Ayuni Fitria
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Susi Dwi Mulyani
Kata Kunci : Stock Return, Environmental, Social, and Governance, Dividend Policy
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2025_TS_MAK_123012301036_Halaman-Judul.pdf | ||
2. | 2025_TS_MAK_123012301036_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
3. | 2025_TS_MAK_123012301036_Surat-Hasil-Similaritas.pdf | 1 | |
4. | 2025_TS_MAK_123012301036_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
5. | 2025_TS_MAK_123012301036_Lembar-Pengesahan.pdf | 4 | |
6. | 2025_TS_MAK_123012301036_Pernyataan-Orisinalitas.pdf | 1 | |
7. | 2025_TS_MAK_123012301036_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
8. | 2025_TS_MAK_123012301036_Bab-1.pdf | 11 | |
9. | 2025_TS_MAK_123012301036_Bab-2.pdf | 40 |
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10. | 2025_TS_MAK_123012301036_Bab-3.pdf | 19 |
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11. | 2025_TS_MAK_123012301036_Bab-4.pdf | 7 |
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12. | 2025_TS_MAK_123012301036_Bab-5.pdf | 4 | |
13. | 2025_TS_MAK_123012301036_Daftar-Pustaka.pdf | 8 | |
14. | 2025_TS_MAK_123012301036_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui pengaruh praktik environmental, social, dan governance (esg) terhadap return saham dengan peran moderasi kebijakan dividen. prinsip esg diterapkan dengan mengadaptasi sistem pengukuran kinerja strategi sustainability balanced scorecard (sbsc) berdasarkan kerangka kerja triple i yaitu sustainability intention, integration, dan implementation. model praktik esg menggunakan analisis konten pengungkapan informasi dalam laporan tahunan dan laporan keberlanjutan perusahaan sektor energi yang terdaftar di bei dari tahun 2019 hingga 2023. sampel penelitian sebanyak 200 yang diperoleh melalui teknik purposive sampling. penelitian ini memperoleh hasil sustainabily integration berpengaruh positif terhadap return saham. selain itu variabel kontrol profitabilitas berpengaruh positifterhadap return saham. hasil penelitian juga menunjukan perusahaan berada pada tahap pertama transisi bisnis berkelanjutan (bst (business for sustainability) 1.0), ditandai dengan adanya kesadaran dan niat terkait keberlanjutan.
T The purpose of this study is to test the effect of environmental, social, and governance (esg) practices on stock returns with the moderating role of dividend policy. the esg principle is applied by adapting the sustainability balanced scorecard (sbsc) strategy performance measurement system based on the triple i framework, namely sustainability intention, integration, and implementation. the esg practice model uses content analysis of information disclosure in annual reports and sustainability reports of energy sector companies listed on the idx from 2019 to 2023. the research sample was 200 obtained through purposive sampling techniques. this study obtained the results of sustainability integration having a positive effect on stock returns. in addition, the profitability control variable has a positive effect on stock returns. the results of the study also show that the company is in the first stage of sustainable business transition (bst (business for sustainability) 1.0), marked by awareness and intention related to sustainability.