Pengaruh ESG Risk Ratings dan Firm Value Terhadap Kinerja Keuangan Perusahaan

Abstract

This study aims to analyze the effect of ESG Risk Ratings and Firm Value on the company's Financial Performance. The object of research is a company listed on the Indonesia Stock Exchange and included in the IDXEGL index. The sample in this study is telecommunications industry companies in 2020 - 2022. Data analysis was performed using simple linear regression using SPSS. The results showed that ESG Risk Ratings negatively affect Financial Performance. Furthermore, the firm value variable has a positive effect on Financial Performance.