PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN RASIO KEUANGAN TERHADAP RISIKO GAGAL BAYAR

WIRAYUDHA RADITYA, . (2025) PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN RASIO KEUANGAN TERHADAP RISIKO GAGAL BAYAR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan rasio keuangan terhadap risiko gagal bayar pada sektor infrastruktur yang terdaftar pada Bursa Efek Indonesia periode 2021 – 2024. Jumlah sampel perusahaan sektor infrastruktur yang digunakan adalah 18 perusahaan dengan waktu pengamatan empat tahun sehingga terdapat 72 total observasi untuk dianalisis. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data sekunder. Metode analisis data menggunakan analisis regresi data panel dengan Eviews versi 12. Hasil dari penelitian ini menunjukkan bahwa environmental berpengaruh positif signifikan terhadap risiko gagal bayar. Social tidak berpengaruh signifikan terhadap risiko gagal bayar. Governance berpengaruh negatif signifikan terhadap risiko gagal bayar. Current ratio berpengaruh negatif signifikan terhadap risiko gagal bayar. Return on equity tidak berpengaruh signifikan terhadap risiko gagal bayar. Debt to equity tidak berpengaruh signifikan terhadap risiko gagal bayar. Hasil penelitian ini memberikan masukan bagi perusahaan untuk memperhatikan efisiensi pengeluaran pada aktivitas lingkungan agar tidak membebani kondisi keuangan. Selain itu, perusahaan juga perlu memperkuat praktik tata kelola dan manajemen likuiditas untuk menekan potensi risiko gagal bayar.*****This study aims to examine the influence of environmental, social, governance, and financial ratios on default risk in the infrastructure sector listed on the Indonesia Stock Exchange for the period 2021–2024. The sample size of infrastructure companies used is 18 companies with an observation period of four years, resulting in a total of 72 observations for analysis. The sampling technique used is purposive sampling. The research method used is quantitative with secondary data as the data source. The data analysis method uses panel data regression analysis with Eviews version 12. The results of this study indicate that environmental factors have a significant positive effect on default risk. Social factors do not have a significant effect on default risk. Governance factors have a significant negative effect on default risk. The current ratio has a significant negative effect on the risk of default. Return on equity does not have a significant effect on the risk of default. Debt to equity does not have a significant effect on the risk of default. The results of this study provide input for companies to pay attention to the efficiency of spending on environmental activities so as not to burden their financial condition. In addition, companies also need to strengthen their governance and liquidity management practices to reduce the potential risk of default.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, S.E., M.Sc., A.k., CA. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	wirayudha raditya .
Date Deposited:	07 Aug 2025 08:57
Last Modified:	07 Aug 2025 08:57
URI:	http://repository.unj.ac.id/id/eprint/58874

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