Anggraeni, Dian (2022) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI NCSR TAHUN 2014-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sustainability report yang dijabarkan menjadi aspek pengungkapan ekonomi, aspek pengungkapan lingkungan, dan aspek pengungkapan sosial terhadap kinerja keuangan dengan menggunakan rasio profitabilitas (ROE). Populasi dalam penelitian ini adalah perusahaan yang terdaftar di pada National Center For Sustainability Reporting dan membuat sustainability report dengan standar GRI selama periode 2014-2020. Jumlah perusahaan sampel dalam penelitian ini sejumlah 9 perusahaan dengan kurun waktu 7 tahun pengamatan, sehingga diperoleh 49 sampel. Tehnik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa : 1) Pengungkapan sustainability report ekonomi berpengaruh terhadap kinerja keuangan perusahaan 2) Pengungkapan sustainability report lingkungan berpengaruh terhadap kinerja keuangan perusahaan 3) Pengungkapan sustainability report sosial berpengaruh terhadap kinerja keuangan perusahaan This study aims to analyze the effect of disclosure of sustainability reports which are translated into aspects of economic disclosure, environmental disclosure aspects, and social disclosure aspects on financial performance by using the profitability ratio (ROE). The population in this study are companies registered with the National Center for Sustainability Reporting and making sustainability reports according to GRI standards during the 2014-2020 period. The number of sample companies in this study were 9 companies with a period of 7 years of observation, so that 49 samples were obtained. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that: 1) Disclosure of economic sustainability reports affects company financial performance 2) Disclosure of environmental sustainability reports influences company financial performance 3) Disclosure of social sustainability reports influences company financial performance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Sustainability report, Kinerja Ekonomi, Kinerja Lingkungan, Kinerja Sosial, Kinerja Keuangan, Return on Equity. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Dian Anggraeni | ||||||||
| Date Deposited: | 19 Jan 2023 06:41 | ||||||||
| Last Modified: | 19 Jan 2023 06:41 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9519 |
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