Pengaruh Kinerja Keuangan terhadap Sustanability Performance Pada Perusahaan di Negara ASEAN
DOI:
https://doi.org/10.31851/jmwe.v22i1.18464Abstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh Return on Invesment (ROI) dan Working Capital to Total Asset (WCTA) terhadap ESG Score perusahaan-perusahan yang ada di 5 negara ASEAN yaitu Indonesia, Malaysia, Singapuran, Thailand, Philipina. Populasi penelitian ini sebanyak 100 perusahaan yang melakukan pemeringkatan ESG. Jumlah sampel yang digunakan sebagai 39 perusahaan. Data pada penelitian didapatkan dari Refinitif ESG. Metode penelitian yang digunakan adalah Regresi liner berganda. Hasil Analisisnya menunjukkan ROI berpengaruh terhadap ESG Score, WCTA tidak berpengaruh terhadap ESG Score dan ROI dan WCTA berpengaruh secara bersama-sama terhadap ESG Score perusahaan
Kata Kunci: ROI, WCTA, ESG Score.
ABSTRACT
This study aims to analyze the effect of Return on Investment (ROI) and Working Capital to Total Asset (WCTA) on ESG Score of companies in 5 ASEAN countries: Indonesia, Malaysia, Singapore, Thailand, and the Philippines. The population of this study was 100 companies that conducted ESG ratings. The number of samples used as 39 companies. Data on research obtained from ESG Refinitive. The research method used is multiple linear regression. The results of the analysis show that ROI affects the ESG Score, WCTA has no effect on the ESG Score, and ROI and WCTA jointly affect the ESG Score of the company.
Keywords : ROI, WCTA, ESG Score.
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