Pengaruh Environment, Social and Governance dan Struktur Modal terhadap Kinerja Keuangan Perusahaan yang Terdaftar di BEI.

Abstract

Maximum profit related with companies financial performance. For achieving good financial performance, any profits need to be captured in good, innovative ways, thoroughly and up-to date. Catching stakeholder’s attention through accelerating the Environment, Social and Governance can also boost investor attention. Besides of it, companies also need to pay attention to their capital structure in order to maintain the financial performance. The purpose of this reserach is to determine the effect of Environment, Social and Governance (ESG) and capital structure on the financial performance companies listed on the Indonesia Stock Exchange. This type of research is associative research and the type of data used is quantitative data. The population of this study includes all companies listed on Indonesia Stock Exchange, while this study will use samples taken from 30 companies whose exposure is shown and accessed on IDX ESG website and Morningstar Sustainalytics. The analysis technique used is the multiple linear regression analysis method. The results of this study indicate that Environment has a negative and insignificant effect on Financial Performance, Social has positive and significant effect on Financial Performance, Governance has negative and significant effect on Financial Performance, and capital structure has positive and significant effect on Financial Performance