PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

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Published: 2026-07-01
Keywords:
Return on Assets, Kinerja Keuangan, Pengungkapan ESG, Variabel Kontrol, GRI 2021

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RANDIKA ACHMADI
Universitas Maritim Raja Ali Haji image/svg+xml
TUMPAL MANIK
INGE LENGGA SARI MUNTHE
SRI RUWANTI

Abstract

Sejak 2022, sektor energi menjadi penyumbang emisi GRK terbesar di Indonesia. Riset ini bertujuan menguji secara empiris pengaruh Pengungkapan ESG terhadap Kinerja Keuangan emiten sektor energi di BEI tahun 2022-2024. Melalui pendekatan kuantitatif, data sekunder diperoleh dari Annual Report dan Sustainability Report yang mengacu standar GRI 2021. Sampel mencakup 20 entitas selama 3 tahun (60 observasi). Analisis data menggunakan regresi linear berganda dengan variabel kontrol (Firm Size, Leverage, dan Sales Growth). Hasilnya membuktikan secara parsial, hanya Pengungkapan Environmental yang memengaruhi Kinerja Keuangan. Secara simultan, Pengungkapan ESG berpengaruh terhadap Kinerja Keuangan. Nilai koefisien determinasi mampu menjelaskan variabilitas Kinerja Keuangan sebesar 48,5%.


Kata Kunci: Return on Assets, Kinerja Keuangan, Pengungkapan ESG, Variabel Kontrol, GRI 2021

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Article Details

Issue

Vol. 6 No. 001 (2026)

Section

Articles

Author Biography

RANDIKA ACHMADI, Universitas Maritim Raja Ali Haji

The author, Randika Achmadi (Dika), was born in Tanjungpinang, Riau Islands. He completed his elementary education at SDN 011 Bukit Bestari, his junior high school education at SMPN 15 Tanjungpinang, and graduated from SMKN 1 Tanjungpinang (Accounting) in 2022. In the same year, the author pursued higher education at Raja Ali Haji Maritime University (UMRAH) in the Accounting program through the SNMPTN pathway with the support of a KIP Kuliah scholarship. During his studies, the author actively developed his capabilities through organizations and professional experiences. The author was actively involved in the BEM FEBM UMRAH, FORMAKIPK UMRAH, HIMA Akuntansi UMRAH, Galeri Investasi UMRAH. Practical work experience was gained while serving as a Finance Trainee at Banyan Tree Bintan, which further honed the author’s technical skills in the field of finance. The author has achieved several milestones, including serving as the MC for the National Maritime Seminar (2022), being a finalist for the Riau Islands Province Youth Ambassador (2024), and obtaining the non-academic certification Certified Fundamental Tax Reporting (CFTR) in 2026.