Korelasi antara Green Innovation dengan Skor ESG: Bukti Empiris Laporan Keberlanjutan Perusahaan Manufaktur di BEI 2022–2024

Adisty, Winda (2026) Korelasi antara Green Innovation dengan Skor ESG: Bukti Empiris Laporan Keberlanjutan Perusahaan Manufaktur di BEI 2022–2024. Other thesis, Politeknik Negeri Bengkalis.

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Abstract

This study aims to examine the relationship between Green Innovation and ESG scores in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The independent variables in this study consist of Green Product Innovation (GPI) and Green Process Innovation (GPrI), while the dependent variable is the ESG score measured using the Katadata ESG Index. Data analysis was conducted using Pearson correlation with the assistance of SPSS 25 on 45 observations obtained through purposive sampling. The results indicate that GPI and GPrI have a positive and significant relationship with ESG scores, with the relationship between GPI and ESG scores being weak, while GPrI shows a moderate relationship with ESG scores. Furthermore, the multiple correlation test results reveal that Green Innovation as a whole has a positive and significant relationship with ESG scores in the strong category, emphasizing that the comprehensive implementation of green innovation can enhance corporate sustainability performance and strengthen corporate legitimacy in the eyes of stakeholders.

Item Type: Thesis (Other)
Uncontrolled Keywords: Green Innovation, Green Product Innovation, Green Process Innovation, ESG Score
Subjects: 600 – ILMU TEKNIK DAN ILMU TERAPAN > 650 – Manajemen dan Administrasi Bisnis > 657 – Akuntansi > 657.1 – Prinsip Dasar Akuntansi
600 – ILMU TEKNIK DAN ILMU TERAPAN > 650 – Manajemen dan Administrasi Bisnis > 657 – Akuntansi > 657.4 – Laporan Keuangan
600 – ILMU TEKNIK DAN ILMU TERAPAN > 650 – Manajemen dan Administrasi Bisnis > 657 – Akuntansi
Divisions: Jurusan Administrasi Niaga > Sarjana Terapan (D-IV) Akuntansi Keuangan publik > SKRIPSI
Depositing User: Akuntansi Keuangan Publik 2022 Kelas B
Date Deposited: 31 Mar 2026 02:54
Last Modified: 31 Mar 2026 02:54
URI: https://eprints.polbeng.ac.id/id/eprint/4910

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