Skripsi S1

Pengaruh Environmental, Social, and Governance (ESG) Disclosure terhadap Return Saham Perusahaan yang Terindeks pada IDX ESG Leaders Tahun 2020–2024

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Abstrak
Menganalisis pengaruh environmental, social, serta governance (ESG) ke return saham
perusahaan yang masuk dalam indeks IDX ESG Leaders periode 2020–2024 yaitu tujuan
riset ini. Variabel independen nya yaitu environmental disclosure, social disclosure, serta
governance disclosure, sedangkan return saham sebagai variabel dependen. Populasi
penelitian mencakup 30 perusahaan yang ada di IDX ESG Leaders. Sampel dipilih dengan
teknik purposive sampling sehingga didapati 14 perusahaan yang diamati selama 5 tahun,
menghasilkan total 70 observasi. Hasil memperlihatkan environmental disclosure serta social
disclosure mempunyai pengaruh ke return saham, sementara governance disclosure
mempunyai pengaruh negatif.
Kata kunci: environmental disclosure, social disclosure, governance disclosure, return
saham
Abstract
This research aimed to analyze the influence of environmental, social, and governance (ESG)
on stock returns of companies included in the IDX ESG Leaders index for the 2020–2024
period. The independent variables were environmental disclosure, social disclosure, and
governance disclosure, while stock returns served as the dependent variable. The study
population included 30 companies listed in the IDX ESG Leaders index. The sample was
selected using a purposive sampling technique, resulting in 14 companies observed over a
five-year period, resulting in a total of 70 observations. The results showed that
environmental and social disclosures had an impact on stock returns, while governance
disclosures had a negative impact.
Keywords: enviromental disclosure, social disclosure, governance disclosure, stock returns.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

658.15 FAN p c.

Penerbit

Kebumen : Universitas Putra Bangsa., 2026

Deskripsi Fisik

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Bahasa

ISBN/ISSN

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Klasifikasi

658.15

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Fani Putri Lestari

Versi lain/terkait

Lampiran Berkas

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