Pengaruh pengungkapan sustainability report terhadap kinerja perusahaan non-perbankan

Silphianie, Silphianie (2022) Pengaruh pengungkapan sustainability report terhadap kinerja perusahaan non-perbankan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk meneliti pengaruh pengungkapan Sustainability Report dan kinerja perusahaan pada perusahaan yang terdaftar dalam Indonesia Stock Exchange (IDX). Populasi penelitian diambil dari seluruh perusahaan yang tercatat di IDX pada periode 2019 sampai dengan 2021. Penelitian ini menggunakan data sekunder dalam kurun waktu 3 tahun yang bersumber dari IDX. Penelitian ini menggunakan metode Purposive Sampling. Sampel pada perusahaan tersebut harus terdapat annual report dan Sustainability Report yang lengkap selama periode 2019 sampai dengan 2021 selama periode 3 tahun. Pengumpulan data dikumpul dengan menggunakan dara sekunder dan total sampel yang diperoleh adalah sebanyak 126 dari 45 perusahaan yang memenuhi kriteria. Variabel Independen penelitian ini adalah pengungkapan Sustainability Report yang diukur dengan menggunakan Sustainability Report Disclosure Index (SRDI) sedangkan variabel dependen penelitian ini adalah kinerja perusahaan dinilai dengan menggunakan dua proksi, yaitu Return on Assets (ROA) dan Sustainable Development Goals (SDGs). Hasil penelitian yang diperoleh adalah pengaruh pengungkapan Sustainability Report tidak berpengaruh terhadap kinerja perusahaan finansial dan pengaruh pengungkapan Sustainability Report tidak berpengaruh terhadap kinerja non finansial. / This research was conducted to examine the effect of Sustainability Report disclosure and company performance on companies listed on the Indonesia Stock Exchange (IDX). The research population was taken from all companies listed on IDX in the period 2019 to 2021. This study used secondary data over a period of 3 years sourced from IDX. This research uses purposive sampling method. The sample of these companies must have a complete annual report and Sustainability Report for the period 2019 to 2021 for a period of 3 years. Data collection was collected using secondary data and the total sample obtained was 126 of 45 companies that met the criteria. The independent variable of this study is the disclosure of Sustainability Reports as measured using the Sustainability Report Disclosure Index (SRDI) while the dependent variable of this study is company performance assessed using two proxies, namely Return on Assets (ROA) and Sustainable Development Goals (SDGs). The research results obtained are the effect of Sustainability Report disclosure does not affect the performance of financial companies and the effect of Sustainability Report disclosure does not affect non-financial performance.

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