The Effect of Environmental, Social, and Governance (ESG) and Financial Reporting Quality on Investment Efficiency

Elva, Yulines (2023) The Effect of Environmental, Social, and Governance (ESG) and Financial Reporting Quality on Investment Efficiency. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to examine the effect of environmental, social, and governance (ESG), and financial reporting quality on investment efficiency. The population of this study are non-financial companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling and obtained as many as 22 samples of companies. The data used is secondary data sourced from the annual report and the Thomson Reuters Data Stream. The data analysis technique used in this test is multiple regression analysis. The result of the regression analysis show that ESG does not associate with investment efficiency. Meanwhile, financial reporting quality is statistically significantly associated with investment efficiency.

Item Type:	Thesis (Diploma)
Primary Supervisor:	Dr. Rahmat Febrianto, SE., M.Si, Ak., CA
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	S1 Akuntansi Akuntansi
Date Deposited:	14 Jun 2023 07:21
Last Modified:	14 Jun 2023 07:21
URI:	http://scholar.unand.ac.id/id/eprint/204876

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