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Pengaruh pengungkapan ESG terhadap financial distress dengan keahlian keuangan direktur sebagai variabel moderasi

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This research aims to examine the relationship between Environmental, Social and Governance disclosures on Financial Distress and Director's Financial Skills as a moderation, This research method is quantitative. The sample for this research is Consumer Cyclical sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or

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Ketersediaan

AKU24/010

AKU 24/010

Prodi Akuntansi (Ruang Skripsi dan Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 24/010

Penerbit

Jakarta : Universitas Trilogi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Accounting
Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Sekar Natasya Prameswari

Versi lain/terkait

Lampiran Berkas

Komentar

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