Pengaruh Corporate Governance Terhadap Environmental, Social, And Governance (esg) Sustainalytics Score
Studi Kasus Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Yang Telah Dilakukan Penilaian Oleh Sustainalytics Periode 2023
Abstrak
Penelitian ini berfokus pada nilai ESG yang diukur oleh Sustainalytics, bekerja sama dengan Bursa Efek Indonesia
sejak 2023. Penelitian ini istimewa karena meneliti faktor-faktor yang mempengaruhi nilai ESG perusahaan yang
dinilai oleh Sustainalytics. Penelitian ini bertujuan mengkaji pengaruh ketekunan dewan, keberagaman gender dewan,
dan ukuran dewan, serta variabel kontrol usia dan ukuran perusahaan terhadap nilai ESG. Populasi penelitian ini 79
perusahaan yang dinilai oleh Sustainalytics, dengan sampel 78 data observasi yang dipilih menggunakan metode
purposive sampling. Analisis dilakukan menggunakan statistik deskriptif dan regresi berganda cross-section dengan
aplikasi Eviews versi 12. Penelitian ini menemukan bahwa ketekunan anggota dewan, keberagaman gender dewan,
dan ukuran dewan secara simultan memengaruhi nilai ESG, dengan kontrol usia dan ukuran perusahaan. Secara
parsial, keberagaman gender dewan berpengaruh negatif dan signifikan terhadap nilai ESG, sementara ketekunan
anggota dewan dan ukuran dewan tidak berpengaruh signifikan. Hasil penelitian menyarankan penelitian selanjutnya
mengeksplorasi variabel lain, seperti rasio keuangan dan investasi hijau. Bagi perusahaan, temuan ini dapat digunakan
sebagai bahan evaluasi untuk memperbaiki faktor tata kelola yang berdampak pada nilai ESG. Bagi investor, nilai
ESG yang dinilai oleh lembaga independen dapat menjadi pertimbangan penting dalam pengambilan keputusan
investasi.
Kata Kunci-ESG, ketekunan anggota dewan, keberagaman gender dewan, ukuran dewan.
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