PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, And GOVERNANCE(ESG) DAN VOLATILITAS LABA TERHADAP VOLATILITAS HARGA SAHAM SYARIAH DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Jakarta Islamic Index 70 periode Tahun 2018-2023)

Hasanah, Nur (2024) PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, And GOVERNANCE(ESG) DAN VOLATILITAS LABA TERHADAP VOLATILITAS HARGA SAHAM SYARIAH DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar di Jakarta Islamic Index 70 periode Tahun 2018-2023). S2 thesis, Universitas Andalas.

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Abstract

THE EFFECT OF ENVIRONMENTAL, SOCIAL, And GOVERNANCE (ESG) PERFORMANCE AND EARNINGS VOLATILITY ON SHARIA STOCK PRICE VOLATILITY WITH EFFECTIVE TAX RATE AS A MODERATING VARIABLE Nur Hasanah¹, Fajri Adrianto², and Masyhuri Hamidi³ Master of Management, Faculty of Economics and Business, Andalas University Email : nurhasanahh414@gmail.com ABSTRACT This research aims to explore the impact of ESG (Environmental, Social, and Governance) performance, both in aggregate and partially terms, and earnings volatility on stock price volatility. The research method used is a quantitative method. The data used in this study are secondary data in the form of financial reports from the website (www.idx.co.id) and the Refinitiv Eikon Database. The population in this study were all companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2023. The sample was selected from the purposive sampling method and obtained a sample of 37 companies from several predetermined criteria. The type of research data is Unbalanced Panel data. The analysis technique used in this study is panel regression analysis with the help of EVIEWS version 10. The results of the study The ESG Score variable (X1) has a significant negative effect on stock price volatility. The environmental performance variable (X1a) has a significant negative effect on stock price volatility. The social performance variable (X1b) has a significant positive effect. The governance performance variable (X1c) has no effect on stock price volatility. The earnings volatility variable (X2) has no effect on stock price volatility. And the Effective tax rate variable can weaken the negative influence of ESG disclosure on stock price volatility. Keywords: Stock Price Volatility, ESG Score, Earnings Volatility, and Effective Tax Rate PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, And GOVERNANCE (ESG) DAN VOLATILITAS LABA TERHADAP VOLATILITAS HARGA SAHAM SYARIAH DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MODERASI Nur Hasanah1, Fajri Adrianto2, dan Masyhuri Hamidi3 Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Andalas Email : nurhasanahh414@gmail.com ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi pengaruh kinerja ESG (Environmental, Social, and Governance) baik secara agregat maupun secara parsial serta volatilitas laba terhadap volatilitas harga saham. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website (www.idx.co.id) dan Refinitiv Eikon Database. Populasi pada penelitian ini adalah semua perusahaan yang terdaftar di Jakarta Islamic Index 70 (JII70) pada tahun 2018-2023. Sampel dipilih dari metode purposive sampling dan mendapatkan sampel 37 perusahaan dari beberapa kriteria yang telah ditetapkan. Jenis data penelitian ialah data Unbalanced Panel.Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi panel dengan bantuan EVIEWS versi 10. Hasil penelitian Variabel ESG Score (X1) berpengaruh negatif signifikan terhadap volatilitas harga saham. Variabel kinerja lingkungan (X1a) berpengaruh negatif signifikan terhadap volatilitas harga saham. Variabel kinerja sosial (X1b) berpengaruh positif signifikan. Variabel kinerja tata kelola (X1c) tidak berpengaruh terhadap volatilitas harga saham. Variabel volatilitas laba (X2) tidak berpengaruh terhadap volatilitas harga saham. Serta Variabel Effective tax rate dapat memperlemah pengaruh negatif pengungkapan ESG terhadap volatilitas harga saham. Kata Kunci :Volatilitas Harga Saham, ESG Score, Volatilitas Laba, dan Effective tax rate

Item Type: Thesis (S2)
Supervisors: 1. Dr. Fajri Adrianto, SE,M.Bus (Adv) 2. Dr. Masyhuri Hamidi, SE, M.Si
Uncontrolled Keywords: Kata Kunci :Volatilitas Harga Saham, ESG Score, Volatilitas Laba, dan Effective tax rate
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Pascasarjana (S2)
Depositing User: S2 Magister Manajemen
Date Deposited: 08 Nov 2024 08:55
Last Modified: 08 Nov 2024 08:55
URI: http://scholar.unand.ac.id/id/eprint/482450

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