PENGARUH PENGUNGKAPAN KINERJA EKONOMI, KINERJA LINGKUNGAN, DAN KINERJA SOSIAL DALAM SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SAHAM IDX80

Su, Sienish (2022) PENGARUH PENGUNGKAPAN KINERJA EKONOMI, KINERJA LINGKUNGAN, DAN KINERJA SOSIAL DALAM SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SAHAM IDX80. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Dalam upaya mendukung pembangunan keberlanjutan, perusahaan dapat mengungkapkan sustainability report sebagai praktik pertanggungjawaban perusahaan terhadap masyarakat dan lingkungan yang berorientasi pada pemenuhan ekspektasi publik terhadap keberadaan suatu bisnis. Penelitian ini bertujuan menguji pengaruh kinerja ekonomi, kinerja lingkungan, dan kinerja sosial dalam sustainability report terhadap kinerja keuangan perusahaan yang terdaftar dalam indeks saham IDX80. Pengungkapan laporan keberlanjutan diukur dengan menggunakan indeks GRI Standards. Variabel independen dalam penelitian ini adalah pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan, dan kinerja sosial. Variabel dependen dalam penelitian ini adalah return on assets. Penelitian ini merupakan penelitian kuantitatif dengan sampel sejumlah 47 perusahaan yang terdaftar di indeks saham IDX80 dalam periode 2019-2021 sebagai objek penelitian. Pengambilan data dilakukan dengan metode dokumentasi analisis isi laporan keberlanjutan dan laporan keuangan. Teknik analisis data berupa metode analisis linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan, dan pengungkapan kinerja sosial secara parsial tidak berpengaruh terhadap kinerja keuangan perusahaan. / In an endeavour to develop sustainability, companies disclose sustainability reports as a practice of corporate responsibility practices towards social and environment, which oriented towards fulfilling public expectations for the existence of a business. This study aims to examine the effect of disclosing economic performance, environmental performance, and social performance in sustainability report on the financial performance of companies listed in the IDX80 stock index. Disclosures of sustainability report is measured using the GRI Standards Index. The independent variables in this study are disclosure of economic performance, disclosure of environmental performance, and disclosure of social performance. The dependent variable in this study is return on assets. This study is a quantitative study using a sample of 47 companies listed on the IDX80 stock index as the research object. The data collection method used is the documentation method of content analysis of sustainability reports and financial reports. The data analysis method used the multiple linear regression analysis method. The results show that the disclosure of economic performance, environmental performance, and social performance partially has no effect on the company’s financial performance.

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