Rosyidah, Alim Matur (2026) Pengaruh Environmental, Social, and Governance (ESG) Disclosure dan Intellectual Capital Disclosure Terhadap Financial Performance Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Cover)
22013010006.-cover.pdf Download (2MB) | Preview |
|
|
Text (Bab 1)
22013010006.-bab1.pdf Download (375kB) | Preview |
|
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab 2)
22013010006.-bab2.pdf Restricted to Repository staff only until 18 May 2029. Download (415kB) |
|
|
Text (Bab 3)
22013010006.-bab3.pdf Restricted to Repository staff only until 18 May 2029. Download (428kB) |
|
|
Text (Bab 4)
22013010006.-bab4.pdf Restricted to Repository staff only until 18 May 2029. Download (567kB) |
|
|
Text (Bab 5)
22013010006.-bab5.pdf Download (270kB) | Preview |
|
|
Text (Daftar Pustaka)
22013010006.-daftarpustaka.pdf Download (292kB) | Preview |
|
|
Text (Lampiran)
22013010006.-lampiran.pdf Restricted to Repository staff only until 18 May 2029. Download (520kB) |
Abstract
This research focuses on testing and analyzing the influence of environmental, social, and governance (ESG) disclosure, human capital disclosure, structural capital disclosure, and relational capital disclosure on the financial performance of companies operating within the consumer non-cyclicals sector, publicly traded on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research method is quantitative using secondary data collected from annual reports, sustainability reports, and Bloomberg database. The defined population for this research comprised 109 companies. A purposive sampling technique was subsequently employed to delineate the sample, yielding a final selection of 18 entities which generated a total of 54 observations. Data analysis was carried out using a panel data regression method supported by Eviews 13 software. The empirical evidence suggests that environmental, social, and governance (ESG) disclosure, human capital disclosure, and relational capital disclosure have a positive and significant contribution to financial performance. Conversely, structural capital disclosure shows a negative and significant influence on financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Alim Matur Rosyidah | ||||||||
| Date Deposited: | 18 May 2026 05:26 | ||||||||
| Last Modified: | 18 May 2026 05:26 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51848 |
Actions (login required)
 |
View Item |