PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2020)

Alfarizi, Alwan Harris (2021) PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan kinerja ekonomi, kinerja lingkungan, dan kinerja sosial pada sustainability report baik secara parsial maupun simultan terhadap kinerja perusahaan dan nilai perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI pada tahun 2017-2020 Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kausal. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder yang diperoleh dengan metode dokumentasi. Penelitian ini dianalisis dengan menggunakan regresi linier data panel dengan bantuan software Eviews 9. Populasi dari penelitian ini adalah seluruh perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI. Sampel ditentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 12 perusahaan sehingga total observasi dalam penelitian ini sebanyak 48 observasi. Hasil penelitian membuktikan pengaruh pengungkapan kinerja ekonomi, kinerja lingkungan, dan kinerja sosial pada sustainability report tidak memiliki pengaruh yang signifikan terhadap kinerja perusahaan yang diproksikan dengan ROE. Tetapi, untuk pengujian simultan seluruh pengungkapan kinerja pada sustainability report memiliki pengaruh terhadap kinerja perusahaan. Lalu, pada nilai perusahaan, hanya pengungkapan kinerja ekonomi yang berpengaruh signifikan. Sedangkan, pengungkapan kinerja lingkungan, kinerja sosial pada sustainability report serta pengungkapan seluruh kinerja pada sustainability report secara simultan tidak berpengaruh signifikan. Kata Kunci: Pengungkapan kinerja ekonomi, Pengungkapan kinerja lingkungan, Pengungkapan kinerja sosial, Sustainability report, ROE, Tobins’Q ABSTRACT This study aims to determine the effect of the disclosure of economic performance, environmental performance, and social performance in the Sustainability Report either partially or simultaneously on company performance and the value of companies in manufacturing companies in the basic and chemical industries listed on the IDX on 2017-2020. This study uses associative research with a causal approach. This research is a quantitative research and used secondary data that obtained by the documentation method. This study was analysed using linear regression of panel data with the help of Eviews 9 software. The population of this study were all manufacturing companies in the basic and chemical industry sectors listed on the IDX. The sample was determined based on the purposive sampling method, with a sample of 12 companies so that the total observations in this study were 48 observations. The results of the study prove that the effect of economic disclosure, environmental disclosure, and social disclosure on the Sustainability report does not have a significant effect on company performance as proxied by ROE. However, for simultaneous testing, all performance disclosures in the sustainability report have a significant effect on company performance. Then, on the company’s value, only the economic disclosure has a significant effect, while the environmental disclosure, social disclosure in the sustainability report, and the disclosure of all performance on the sustainability report simultaneously have no significant effect Keyword: Economic Disclosure, Environment Disclosure, Social Disclosure, Sustainability report, ROE, Tobins’Q

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKananto, R.0322056001kanantokp@gmail.com
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mr Alwan Harris Alfarizi
Date Deposited: 05 Nov 2021 02:19
Last Modified: 05 Nov 2021 02:19
URI: http://repository.stei.ac.id/id/eprint/5729

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