ENVIRONMENTAL SOCIAL GOVERNANCE SCORE (ESG), FIRM PERFORMANCE & CREDIT RATING

Oktavianti Oktavianti; Yuliana Gunawan

doi:10.31955/mea.v9i3.6729

Oktavianti Oktavianti Universitas Kristen Maranatha
Yuliana Gunawan Universitas Kristen Maranatha

DOI: https://doi.org/10.31955/mea.v9i3.6729

Abstract

Penelitian ini melihat hubungan ESG Score dan Kinerja keuangan perusahaan mempunyai peranan yang signifikan terhadap penilaian akan kesehatan kredit perusahaan. Populasinya ialah perusahaan publik di Indonesia rentang waktu 2022-2023. Hal yang menjadi fokus penelitian ini ialah credit rating, dimana masih sedikit penelitian yang menyoroti credit rating. Hasil pengujian merujuk bahwa baik ESG Score maupun firm performance memiliki dampak terhadap credit rating. Hal ini mengindikasikan bahwa kesehatan utang perusahaan dapat dinilai melalui ESG score maupun firm performance, sehingga para manajer sebaiknya dapat mempertimbangkan kedua faktor tersebut dalam mengelola perusahaan.

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