PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP FINANCIAL STABILITY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.35446/akuntansikompetif.v8i2.2307Abstract
Di Indonesia regulasi seperti Peraturan Otoritas Jasa Keuangan (POJK) Nomor 51/POJK.03/2017 mewajibkan perusahaan publik untuk melaporkan kinerja keberlanjutan. Regulasi ini menekankan bah wa penting keselarasan antara aspek ekonomi, sosial dan lingkungan hidup untuk menjaga stabilitas ekonomi yang inklusif. Penelitian menunjukkan bahwa perusahaan dengan skor ESG yangg tinggi lebih mampu dalam mengelola risiko eksternal, seperti perubahan iklim dan ketegangan sosial, yang pada akhirnya meningkatkan stabilitas keuangan perusahaan.
Metode dalam penelitian ini adalah menggunakan purposive sampling ,dimana penetuan sampel menggunakan beberapa kriteria yaitu perusahaan yang masuk dalam laporan keberlanjutan, kemuadian perusahaan yang mempunyai atau mengeluarkan biaya lingkungan dalam bentuk biaya program bina lingkungan
Penelitian ini memberikan sejumlah implikasi penting, baik dari sisi praktik maupun pengembangan kebijakan. Temuan bahwa ESG memiliki pengaruh signifikan terhadap financial stability menegaskan pentingnya integrasi faktor lingkungan, sosial, dan tata kelola ke dalam strategi korporasi. Bagi manajemen perusahaan, hasil ini menjadi dorongan untuk meningkatkan komitmen terhadap keberlanjutan sebagai bagian dari mitigasi risiko keuangan jangka panjang. Perusahaan dengan skor ESG yang tinggi cenderung lebih resilient terhadap guncangan ekonomi, memiliki akses pembiayaan yang lebih baik, dan mampu menjaga keberlangsungan operasional dalam jangka panjang.
Kata Kunci : Environmental, Social, And Governance (ESG), Financial Stability
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