Zafira, Aniesa (2026) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP SKOR ESG DALAM PERSPEKTIF TEORI SINYAL PADA PERUSAHAAN NON KEUANGAN DI INDONESIA. Diploma thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010118-cover.pdf Download (1MB) |
|
Text (BAB I)
22013010118-bab1.pdf Download (294kB) |
|
Text (BAB II)
220103010118-bab2.pdf Restricted to Repository staff only until 2 September 2028. Download (318kB) |
|
Text (BAB III)
22013010118-bab3.pdf Restricted to Repository staff only until 2 September 2028. Download (387kB) |
|
Text (BAB IV)
22013010118-bab4.pdf Restricted to Repository staff only until 2 September 2028. Download (329kB) |
|
Text (BAB V)
22013010118-bab5.pdf Download (266kB) |
|
Text (Daftar Pustaka)
22013010118-daftarpustaka.pdf Download (259kB) |
|
Text (Lampiran)
22013010118-lampiran.pdf Restricted to Repository staff only Download (374kB) |
Abstract
This study aims to examine the impact of Corporate Social Responsibility (CSR) disclosure on ESG scores for non-financial companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study is motivated by the growing importance of non-financial information—specifically environmental, social, and governance (ESG) aspects—in the assessment of a company's quality and prospects by investors and stakeholders. The conceptual distinction between CSR disclosure (a measure of disclosure breadth) and ESG scores (an outcome of external assessment) necessitates empirical testing to determine whether a company's CSR disclosure is reflected in its ESG score. The sample comprises 390 observations of non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2024. The results indicate that CSR disclosure has a positive and significant effect on ESG scores; thus, H1 is accepted. These findings support Signaling Theory, which posits that CSR disclosure serves as a mechanism for companies to signal their sustainability commitment and quality to external parties, thereby influencing their ESG assessments. Additionally, state-owned enterprise (SOE) status, cash flow, and firm size were found to have a significant positive impact on ESG scores, whereas the presence of a CSR committee did not show a significant effect. Keywords: CSR Disclosure, ESG Score, Signaling Theory, Non-Financial Companies, Indonesia Stock Exchange.
| Item Type: | Thesis (Diploma) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Aniesa Indriyana Zafira | ||||||||
| Date Deposited: | 02 Sep 2026 08:01 | ||||||||
| Last Modified: | 02 Sep 2026 08:05 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59846 |
Actions (login required)
 |
View Item |