Analisis Penerapan ESG (Environmental, Social, Governance) Reporting dalam Meningkatkan Transparansi Keuangan Perusahaan Terbuka - Fitri Dwi Jayanti (Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo, 2022)
This study analyzes the implementation of ESG (Environmental, Social, Governance) reporting in improving financial transparency of public companies in Indonesia. The research method uses a quantitative approach with multiple linear regression analysis of 45 companies listed on the Indonesia Stock Exchange for the period 2020-2023. Independent variables include ESG scores, environmental reporting quality, governance practices, and social responsibility programs. The dependent variable is the level of financial transparency measured through transparency and accountability indices. The results show that ESG reporting implementation has a positive and significant effect on financial transparency with an R-square value of 0.742. The governance component has the greatest influence with a coefficient of 0.534, followed by environmental aspects 0.387, and social 0.294. Companies with high ESG scores showed a 23.7% increase in transparency compared to companies with low ESG scores. This research provides theoretical contributions about the relationship between ESG reporting and financial transparency as well as practical implications for regulators and companies in improving the quality of financial reporting. Abstrak Penelitian ini menganalisis penerapan ESG (Environmental, Social, Governance) reporting dalam meningkatkan transparansi keuangan perusahaan terbuka di Indonesia. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda terhadap 45 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Variabel independen meliputi skor ESG, kualitas pelaporan lingkungan, praktik tata kelola, dan program tanggung jawab sosial. Variabel dependen adalah tingkat transparansi keuangan yang diukur melalui indeks transparansi dan akuntabilitas. Hasil penelitian menunjukkan bahwa penerapan ESG reporting berpengaruh positif dan signifikan terhadap transparansi keuangan dengan nilai R-square sebesar 0,742. Komponen governance memiliki pengaruh paling besar dengan koefisien 0,534, diikuti aspek environmental 0,387, dan social 0,294. Perusahaan dengan skor ESG tinggi menunjukkan peningkatan transparansi sebesar 23,7% dibandingkan perusahaan dengan skor ESG rendah. Penelitian ini memberikan kontribusi teoritis tentang hubungan ESG reporting dan transparansi keuangan serta implikasi praktis bagi regulator dan perusahaan dalam meningkatkan kualitas pelaporan keuangan.