nurbeauty, Anisa (2026) Pengaruh Pengungkapan Environmental, Social, Governance Terhadap Cash Holding (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010328-cover.pdf Download (1MB) |
|
Text (Bab I)
22013010328-bab1.pdf Download (390kB) |
|
Text (Bab 2)
22013010328-bab2.pdf Restricted to Repository staff only until 13 July 2029. Download (299kB) |
|
Text (Bab 3)
22013010328-bab3.pdf Restricted to Repository staff only until 13 July 2029. Download (435kB) |
|
Text (Bab 4)
22013001328-bab4.pdf Restricted to Repository staff only until 13 July 2029. Download (781kB) |
|
Text (Bab 5)
22013010328-bab5.pdf Download (108kB) |
|
Text (Daftar pustaka)
22013010328-daftarpustaka.pdf Download (253kB) |
|
Text (Lampiran)
22013010328-lampiran.pdf Restricted to Repository staff only until 13 August 2029. Download (3MB) |
Abstract
This study analyzes the effect of ESG disclosure on cash holdings in 61 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Using panel data regression with a Random Effects Model (REM), the results show that aggregate ESG disclosure, the social pillar, and the governance pillar do not significantly impact cash policy. However, the environmental pillar has a significant positive effect. This finding indicates a precautionary motive, where energy companies hold more cash to fund high-cost green investments and sustainable operations. Investors are advised to focus specifically on the environmental pillar to assess energy companies' liquidity strategies and financial readiness to face the energy transition.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Anisa nur beauty | ||||||||
| Date Deposited: | 13 Jul 2026 03:52 | ||||||||
| Last Modified: | 13 Jul 2026 04:09 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54977 |
Actions (login required)
 |
View Item |