Rinaldi, M. Andre (2026) Pengaruh Pengungkapan Environmental, Social, Governance (ESG) dan Leverage Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and leverage on the financial performance of energy companies listed on the Indonesia Stock Exchange for the period 2022–2024. The sample consists of 51 companies with an observation period of three years, resulting in a total of 153 observations analyzed in this study. Financial performance is proxied by Return on Assets (ROA) and leverage is measured using the Debt to Equity Ratio (DER). This study uses a quantitative approach with secondary data analyzed using multiple linear regression. The results show that ESG disclosure does not have a significant effect on company financial performance, while leverage has a significant effect on financial performance.
| Item Type: | Thesis (Other) |
|---|---|
| Contributors: | Contribution Contributors NIDN/NIDK Thesis advisor Zulhelmy, Zulhelmy 1013027401 |
| Uncontrolled Keywords: | ESG, Leverage, Financial Performance, ROA. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Lusia Dwi Stiawati |
| Date Deposited: | 02 Nov 2026 08:12 |
| Last Modified: | 02 Nov 2026 08:12 |
| URI: | https://repository.uir.ac.id/id/eprint/35118 |
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