Kontribusi Penjamin Eksternal dan Komite Keberlanjutan terhadap Skor ESG: Perbandingan Penilaian Bloomberg dan Sustainalytics
DOI:
https://doi.org/10.30872/jfor.v27i2.3083Keywords:
ESG, Penjamin Eksternal, Komite Keberlanjutan, Bloomberg, SustainalyticsAbstract
Penelitian ini bertujuan untuk menyelidiki pengaruh keberadaan penjamin eksternal dan komite keberlanjutan terhadap kinerja Environmental, Social, and Governance (ESG) suatu perusahaan. Studi ini juga membandingkan bagaimana dua lembaga pemeringkat ESG terkemuka—Bloomberg dan Sustainalytics—menilai dan merefleksikan faktor-faktor tersebut dalam sistem penilaian mereka. Dengan menggunakan pendekatan kuantitatif dan metode non-probability sampling, penelitian ini difokuskan pada 45 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2023. Data dianalisis menggunakan regresi linier berganda dengan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa perusahaan yang melibatkan penjamin eksternal cenderung memperoleh skor ESG yang lebih tinggi dari Bloomberg, namun tidak serta merta mampu menurunkan skor risiko ESG dari Sustainalytics. Menariknya, keberadaan komite keberlanjutan tidak menunjukkan pengaruh yang signifikan terhadap kinerja ESG pada kedua sistem penilaian tersebut. Temuan ini menyoroti kompleksitas dan inkonsistensi dalam pengakuan terhadap implementasi ESG perusahaan, serta menekankan pentingnya keselarasan yang lebih baik antara praktik perusahaan dan metodologi pemeringkatan
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