Meningkatkan Kinerja Esg Perusahaan Sub Sektor Pertambangan Melalui Penerapan Green Transformational Leadership, Green Innovation, dan ESG Executive Compensation
Abstract
Penelitian dilakukan untuk menguji pengaruh green transformational leadership, green innovation, dan ESG-executive compensation terhadap kinerja ESG perusahaan. Penelitian dilakukan menggunakan data sekunder yang dikumpulkan dari hasil analisis konten pada laporan tahunan dan laporan keberlanjutan perusahaan sub sektor tambang yang terdaftar di bursa efek Indonesia (BEI) tahun 2022-2024. Penelitian merupakan penelitian kuantitatif yang dilakukan menggunakan aplikasi Eviews 9 dengan metode analisis regresi data panel atas total sampel sebanyak 101 observasi data setelah dilakukan eliminasi terhadap 10 data outlier. Hasil pengujian hipotesis menunjukkan bahwa secara parsial variabel green transformational leadership dan ESG-executive compensation berpengaruh positif signifikan sementara green innovation tidak berpengaruh terhadap kinerja ESG namun secara simultan, variabel independen berpengaruh terhadap kinerja ESG perusahaan. Penelitian ini juga menggunakan variabel firm size, leverage, dan return on assets (ROA) sebagai variabel kontrol. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam menerapkan komitmen keberlanjutan perusahaan yang menjadi pertimbangan bagi para investor untuk mengambil keputusan terkait investasi yang berkelanjutan dan menjadi pertimbangan bagi penyusun regulasi untuk memperhatikan aspek keberlanjutan perusahaan dalam mendukung pencapaian transisi ekonomi hijau.
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References
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