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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Aisyah Maharani
Universitas Trisakti
Economics, Econometrics & Finance

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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Pengaruh Pengungkapan ESG, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis Aisyah Maharani; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9133

Abstract

This study aims to analyze the effect of corporate sustainability, financial leverage, operating leverage on systematic risk. This research uses quantitative methods. The data used is ESG scores and financial reports available on the Indonesian Stock Exchange. The samples used in this study are company that listed on ESGL Index in period quartal 1st in 2021 until quartal 1st in 2023. Data were collected using purposive sampling. The total number of sample in this study is 46 companies with 9 period quartals, resulted 197 data. The result of the study using liniear regression analysis indicate that financial leverage has a positive effect on systematic risk. Then the results of linier regression analysis indicate that operational leverage and esg disclosure doesn't have any effect on systematic risk. Keywords: Systematic Risk, Esg Disclosure; Financial Leverage; Operating Leverage
Pengaruh Pengungkapan EGS, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis Aisyah Maharani; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9113

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan ESG, financial leverage, operating leverage terhadap risiko sistematis. Penelitian ini menggunakan motode kuantitatif. Data yang digunakan berupa esg score dan laporan keuangan yang terdapat di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di indeks ESGL periode kuartal 1 2021 sampai kuartal 1 2023. Sampel dipilih menggunakan purposive sampling. Total perusahaan yang menjadi sampel penelitian adalah 46 perusahaan dengan periode analisis 9 kuartal, sehingga diperoleh 197 data. Analisis regresi linier berganda digunakan sebagai metode pada penelitian ini. Hasil penelitian menunjukkan bahwa financial leverage berpengaruh positif terhadap risiko sistematis. Sedangkan pengungkapan ESG dan operating leverage tidak berpengaruh terhadap risiko sistematis.
Co-Authors Christina Dwi Astuti