Pengaruh Penggabungan Usaha terhadap Environmental, Social and Governance dan Trading Volume Activity

Authors

  • Cynthia Novyanthi Posumah Universitas Jenderal Achmad Yani
  • Heni Nurani Hartikayanti Universitas Jenderal Achmad Yani, Cimahi, Indonesia

DOI:

https://doi.org/10.32493/jiaup.v12i2.40115

Abstract

This research is expected to determine differences in environmental, social and governance activities and trade volume before and after the business merger. This research was conducted on organizations in the finance and energy sectors listed on the Indonesia Stock Exchange. This research was directed using purposive sampling, providing examples of 15 organizations with a perception period of two years before and two years after the business relationship. With the help of SPSS 29, the research searched for data using the paired sample t-test to determine whether there was a difference in the average between the two. related samples. The results of this exploration show that there are significant differences between environmental, social and governance activities and there are no significant differences in trade volume before and after the business merger event.

 

 ABSTRAK

Penelitian ini diharapkan dapat mengetahui perbedaan aktivitas lingkungan, sosial dan tata kelola serta volume perdagangan sebelum dan sesudah penggabungan usaha. Penelitian ini dilakukan pada organisasi sektor keuangan dan energi yang terdaftar di Bursa Efek Indonesia. Penelitian ini diarahkan menggunakan purposive sampling, memberikan contoh 15 organisasi dengan periode persepsi dua tahun sebelum dan dua tahun setelah hubungan bisnis. Dengan bantuan SPSS 29, penelitian mencari data dengan menggunakan uji Paired Sample T-test untuk mengetahui apakah terdapat perbedaan rata-rata diantara keduanya. sampel terkait. Hasil eksplorasi ini menunjukkan terdapat perbedaan yang signifikan antara aktivitas lingkungan, sosial, dan tata kelola serta tidak terdapat perbedaan signifikan pada volume perdagangan sebelum dan sesudah peristiwa penggabungan usaha.

Kata kunci: penggabungan usaha, environmental, social and governance, trading volume activity

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Published

2024-07-18

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Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang

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