Analisis pengaruh kinerja ESG dan corporate governance terhadap financial performance dengan digital transformation sebagai variabel moderasi pada perusahaan LQ45

Pertiwi, Silva Nurbaiti and Muslim, Ahmad and Widiastuti, Maria C. (2024) Analisis pengaruh kinerja ESG dan corporate governance terhadap financial performance dengan digital transformation sebagai variabel moderasi pada perusahaan LQ45. Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA), 8 (2). pp. 1777-1796. ISSN 2621-5306

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Abstract

This study aims to analyze the ef ect of ESG score, board size, board meetings and women on board on financial performance with firm age and sales growth variables as control variables and digital transformation which is thought to moderate the relationship between ESG score, board size, board meetings and women on board with financial performance. The information utilized in this research are secondary information obtained from the Bloomberg website and the annual reports of businesses that are listed on the IDX and included in the LQ45 list during the 2018-2022. Purposive sampling was used to choose the research sample in order that 50 companies were obtained as samples. The data analysis used for hypothesis testing is moderated regression analysis using the E-views 9 program. The results showed that ESG score disclosure has a positive and significant ef ect on financial performance. The results also show that board size, board meetings, sales growth and digital transformation have no significant ef ect on financial performance. In addition, the variables of woman on board and firm age are proven to have a negative and significant influence on financial performance. The results also show that digital transformation is not prove to moderate the relationship between ESG Score, board size and board meetings with financial performance. However, the digital transformation variable is proven to moderate the relationship between woman on board and financial performance.

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