PENGARUH ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) TERHADAP PROFITABILITAS PERUSAHAAN

This study aims to determine and analyze the influence of Environment, Social, and Governance on company profitability. This research is a quantitative study with an associative approach using secondary data. The data source in the study is from annual reports and legitimate source websites. The data collection technique used in this study is the documentation technique. The population in this study were all companies listed in the IDXESGL index of 30 companies using the purposive sampling method. Based on the determination of these criteria, there were 15 companies that became the research sample. The results show that the Environment's performance did not significantly affect the company's profitability, Social performance has a significant effect on the company's profitability, and Governance performance has a significant effect on the company's profitability.