Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan unutk menguji pengaruh Good Corporate Governance (GCG)
dan profitabilitas terhadap implementasui Environmental, Social, dan Governance
(ESG) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama
periode 2021-2023. Populasi dalam penelitian ini mencakup seluruh perusahaan
pertambangan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan teknik
Purposive Sampling, diperoleh 43 perusahaan sebagai sampel, sehingga total observasi
sebanyak 129 data. Namun, terdapat 33 data yang dikategorikan sebagai outlier karena
ketidaksesuaian data, khususnya pada variabel kepemilikan manajerial, sehingga data
akhir yang dianalisis sebanyak 96 observasi. Data diperoleh dari laporan tahunan dan
laporan keberlanjutan perusahaan, lalu dianalisis menggunakan regresi data panel
dengan pendekatan Fixed Effect Model (FEM) melalui Software Eviews 12 dan juga
SPSS 23. Variabel GCG yang diukur melalui komite audit, komisaris independen,
kepemilikan institusional, dan kepemilikan manajerial, sedangkan profitabilitas diukur
dengan menggunakan Return On Asset (ROA). Implementasi ESG diukur
menggunakan indikator berbasis standar Global Reporting Intiative (GRI).

Kata Kunci : Good Corporate Governance, Profitabilitas, Environmental, Social,
And Governance, Perusahaan Pertambangan.

ABSTRACT This study aims to examine the effect of Good Corporate Governance (GCG) and profitability on the implementation of Environmental, Social, and Governance (ESG) in mining companies listed on the Indonesia Stock Exchange during the period 20212023. The population in this study includes all mining companies listed on the Indonesia Stock Exchange. By using the Purposive Sampling technique, 43 companies were obtained as samples, resulting in a total of 129 observations. However, there are 33 data categorized as outliers due to data mismatches, especially in the managerial ownership variable, so the final data analyzed is 96 observations. Data were obtained from the company's annual report and sustainability report, then analyzed using panel data regression with the Fixed Effect Model (FEM) approach through Eviews 12 and SPSS 23 software. GCG variables are measured through the audit committee, independent commissioners, institutional ownership, and managerial ownership, while profitability is measured using Return on Asset (ROA). ESG implementation is measured using indicators based on Global Reporting Intiative (GRI) standards. Keyword: Good Corporate Governance, Profitability, Environment, Social and Governance, Mining Company.