Hakim, Andi Muhammad (2024) Pengaruh Kemampuan Manajerial terhadap Environmental, Social, & Governance (ESG) Perusahaan (Studi pada Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI)). Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Meningkatnya penerapan Environmental, Social, & Governance (ESG) oleh perusahaan di era sekarang ini mencerminkan komitmen perusahaan untuk beroperasi dengan tanggung jawab terhadap lingkungan, masyarakat, dan pemangku kepentingan lainnya. Perihal ini bisa diamati melalui kenaikan aset dari $5 miliar di 2006 menjadi $391 miliar di 2021 yang dialokasikan ke dana ETF dengan fokus ESG secara global. Di samping itu, terdapat peningkatan jumlah investor yang berinvestasi pada perusahaan yang menerapkan praktik ESG di Indonesia. Perkembangan penerapan ESG di perusahaan dikaitkan dengan kemampuan manajerial yang baik. Dalam komponen lingkungan, komponen sosial, dan komponen tata kelola, kemampuan manajerial memainkan peran penting dalam keputusan perusahaan untuk mengungkapkan informasi dan memengaruhi kinerja perusahaan yang lebih baik. Populasi di studi ini yaitu 825 perusahaan non-keuangan yang terdaftar di BEI pada saat 2018 hingga 2021 dan diseleksi secara purposive sampling sebanyak 56 perusahaan dan dianalisis dengan memakai teknik regresi data panel dan pendekatan Fix Effect Model (FEM) dengan metode Generalized Least Square (GLS). Hasil studi ini menampilkan yaitu kemampuan manajerial tidak berpengaruh kepada ESG perusahaan bilamana perusahaan hanya berfokus pada tujuan profitabilitas jangka pendek dan masih rendahnya kesadaran penerapan ESG pada perusahaan di luar sektor energi. Perihal ini bisa dijadikan bahan pertimbangan bagi perusahaan dalam menerapkan perlunya manajemen yang efektif untuk mendukung perusahaan dalam mengembangkan model bisnis yang tidak hanya berfokus pada profitabilitas jangka pendek namun juga pada strategi perusahaan yang keberlanjutan dan berjangka panjang serta berpengaruh pada tanggung jawab sosial.
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The increasing implementation of Environmental, Social, & Governance (ESG) by companies in the current era reflects the commitment of companies to operate responsibly towards the environment, society, and other stakeholders. This can be observed through the rise in assets from $5 billion in 2006 to $391 billion in 2021 allocated to ESG-focused ETFs globally. Additionally, there is an increase in the number of investors investing in companies that implement ESG practices in Indonesia. The development of ESG implementation in companies is associated with good managerial ability. In environmental, social, and governance aspects, managerial ability plays a crucial role in the company's decision to disclose information and influence better company performance. The population in this study is 825 non-financial companies listed on the Indonesia Stock Exchange for the period from 2018 to 2021, selected through purposive sampling of 56 companies, and analyzed using panel data regression techniques and the Fixed Effect Model (FEM) approach with a Generalized Least Square (GLS) method. The results of this study indicate that managerial ability does not affect the company's ESG when the company only focuses on short-term profitability goals and there is still a low awareness of ESG implementation in companies outside the energy sector. This can be considered by companies in implementing the need for effective management to encourage companies in developing business models that not only focus on short-term profitability but also on sustainable and long-term corporate strategies and impact on social responsibility.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Managerial Ability, Environmental, Social, & Governance (ESG), Indonesia Stock Exchange (IDX) |
| Subjects: | H Social Sciences > HC Economic History and Conditions > HC441 Macroeconomics. H Social Sciences > HC Economic History and Conditions > HC79.E5 Sustainable development. (circular economy) H Social Sciences > HD Industries. Land use. Labor > HD31 Management--Evaluation H Social Sciences > HG Finance > HG4910 Investments H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis |
| Depositing User: | Andi Muhammad Hakim |
| Date Deposited: | 11 Jul 2024 14:43 |
| Last Modified: | 11 Jul 2024 14:43 |
| URI: | http://repository.its.ac.id/id/eprint/108260 |
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