Pengaruh kualitas sustainability report terhadap kinerja perusahaan

Limpele, Chelsy Cyndy (2022) Pengaruh kualitas sustainability report terhadap kinerja perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk melihat apakah kualitas sustainability report itu berpengaruh terhadap kinerja perusahaan yang ada. Kualitas dari sustainability report dinilai dari assurance statement dan pengungkapan standar GRI yang terlampir di dalam laporan keberlanjutan. Sampel yang digunakan untuk penelitian ini adalah perusahaan penerima penghargaan ajang ASRRAT tahun 2018-2020 dengan menggunakan laporan tahun 2017-2019. Hasil dari penelitian ini menyatakan bahwa variabel yang digunakan seperti SRDI, assurance statement, tidak memiliki pengaruh terhadap kinerja perusahaan namun setelah diuji secara simultan hasilnya menyatakan bahwa kedua variabel tersebut memiliki pengaruh terhadap kinerja perusahaan yang pada penelitian ini diproksikan dengan return on asset perusahaan yang diukur dengan total income dibagi total asset perusahaan. Untuk variabel ukuran perusahaan dalam penelitian ini terbukti berpengaruh negatif terhadap kinerja perusahaan sedangan sensitivitas industri terbukti tidak berpengaruh terhadap kinerja perusahaan. / The purpose of this research is to see if the quality of a sustainability report has an effect on firm’s performance. The quality of sustainability report is assessed by its assurance statement and also from the disclosure of GRI standards on the sustainability report. The samples that are used for this research are the firms who had received the ASRRAT award for 2018-2020 period which will be using the reports from 2017-2019. The result of this research shows that the variables used such as sustainability disclosure index and assurance statement has no effect on firm’s performance but then again when both of the variables are tested simultaneously result shows that it has a positive effect on firm performance which on this research is measured by return on assets. But the variable firm size is proven to have a negative effect on firm’s performance and industry sensitivity is proven to have no effect on firm’s performance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Limpele, Chelsy CyndyNIM01012180140chelsycyndy@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTriwacananingrum, WijayaNIDN0310056701UNSPECIFIED
Uncontrolled Keywords: sustainability report; assurance statement; kinerja perusahaan; NCSR
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 22653 not found.
Date Deposited: 06 Jan 2022 04:45
Last Modified: 22 Nov 2022 07:47
URI: http://repository.uph.edu/id/eprint/44079

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