Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2024-2025
Keywords:
Environmental, Social, and Governance (ESG, kinerja keuangan, ROA, ROE, NPMAbstract
Pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2024–2025. Kinerja keuangan dalam penelitian ini diproksikan dengan Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Pengungkapan ESG diukur berdasarkan indikator Global Reporting Initiative (GRI) yang mencakup aspek lingkungan, sosial, dan tata kelola. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan untuk menguji pengaruh ESG terhadap masing-masing indikator kinerja keuangan. Hasil penelitian menunjukkan bahwa pengungkapan ESG tidak berpengaruh signifikan terhadap ROA dengan nilai signifikansi 0,243, ROE dengan nilai signifikansi 0,360, dan NPM dengan nilai signifikansi 0,265. Dengan demikian, pengungkapan ESG belum memberikan pengaruh yang signifikan terhadap kinerja keuangan perusahaan sektor pertambangan selama periode penelitian. Kinerja keuangan perusahaan diduga lebih banyak dipengaruhi oleh faktor lain, seperti efisiensi operasional, struktur modal, harga komoditas, kondisi pasar, dan faktor ekonomi lainnya.
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