Shakira, Naila (2026) PENGARUH ESG COMMITTEE, INTELLECTUAL CAPITAL, DAN EARNING YIELD TERHADAP ESG SCORE PADA PERUSAHAAN BEI. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010230_Cover.pdf Download (679kB) |
|
Text (Bab 1)
22013010230_Bab1.pdf Download (333kB) |
|
Text (Bab 2)
22013010230_Bab2.pdf Restricted to Repository staff only until 10 July 2028. Download (308kB) |
|
Text (Bab 3)
22013010230_Bab3.pdf Restricted to Repository staff only until 10 July 2028. Download (258kB) |
|
Text (Bab 4)
22013010230_Bab4.pdf Restricted to Repository staff only until 10 July 2028. Download (416kB) |
|
Text (Bab 5)
22013010230_Bab5.pdf Download (152kB) |
|
Text (Daftar Pustaka)
22013010230_Daftar Pustaka.pdf Download (163kB) |
|
Text (Lampiran)
22013010230_Lampiran.pdf Restricted to Repository staff only Download (4MB) |
Abstract
This study aims to examine the relationship between the ESG Committee, Intellectual Capital, and Earning Yield with the ESG Score of companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Legitimacy Theory serves as a theoretical framework to explain how these three variables relate to a company's ESG Score. The study population consisted of 957 companies listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling technique, resulting in 46 companies with 184 panel data observations over four years. The researcher used a Random Effects Model with Generalized Least Squares estimation after sequentially conducting the Chow, Hausman, and Lagrange Multiplier tests. Leverage was used as a control variable. The results indicate that the existence of ESG Committees in IDX companies does not clearly link to ESG Score achievement. Consequently, the establishment of these committees tends to remain a formality and has not been followed by concrete implementation of sustainability policies. Intellectual Capital shows the most consistent relationship with ESG Score, suggesting that companies that efficiently manage their human resources and structural capital tend to achieve better sustainability performance. Earning Yield has not shown a strong relationship with ESG Score, although the trend in the direction of the relationship aligns with the initial predictions of this study. This research model is only able to explain a small portion of the variation in ESG Score between companies, suggesting that many other factors outside the model contribute to the sustainability performance of IDX companies.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Naila Shakira | ||||||||
| Date Deposited: | 10 Jul 2026 06:46 | ||||||||
| Last Modified: | 10 Jul 2026 07:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55079 |
Actions (login required)
 |
View Item |