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Pengaruh Kinerja Environmental, Social, and Governance (ESG) terhadap Return Saham dan Nilai Perusahaan Berdasarkan IDX ESG Leaders pada Bursa Efek Indonesia (BEI)
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Institusion
Politeknik Negeri Bengkalis
Author
S., Sherina Risyaini
Subject
562 Akuntansi 
Datestamp
2024-08-22 10:43:23 
Abstract :
This research aims to determine the influence of ESG performance, represented by ESG scores, on stock returns and firm value among companies listed in the IDX ESG Leaders index from 2020 to 2022. Company value in this study is represented by Tobin's Q. The research adopts a quantitative approach and utilizes secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The sample consists of 158 observations for regression model 1 and 145 for regression model 2, selected using purposive sampling with predefined criteria set by the researcher. Data is processed using SPSS 25, employing simple linear regression analysis. The results indicate that ESG performance negatively influences stock returns, while ESG has no significant impact on company value. 
Institution Info

Politeknik Negeri Bengkalis