Peran Environmental, Social, And Governance (ESG) Terhadap Efisiensi Investasi Perusahaan Sektor Non Keuangan

Anisa Dwi Sulistyowati(1*) , Ridwan Wahyudi(2)


(1) Universitas Dharma AUB Surakarta
(2) Universitas Dharma AUB Surakarta
(*) Corresponding Author

Abstract


Tujuan penelitian ini untuk menguji pengaruh Environmental, Social, And Governance (ESG) Terhadap Efisiensi Investasi. Penelitian ini bersifat kuantitatif serta menggunakan data sekunder yang diperoleh dari Revinitif Eikon. Populasi yang digunakan dalam penelitian ini 798 perusahaan sektor non keuangan yang terdaftar di BEI periode 2019-2023. Penelitian ini menggunakan purposive sampling sebagai metode pengambilan sampel. Sampel dalam penelitian ini sejumlah 37 perusahaan. Hasil penelitian ini menujukkan pelaporan ESG berpengaruh signifikan terhadap efisiensi investasi, sedangkan setiap pilar E S G berpengaruh tidak signifikan terhadap efisiensi investasi.


Keywords


ESG, Environmental, Social, Governance dan Efisiensi Investasi

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References


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DOI: https://doi.org/10.36587/exc.v11i2.1880

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