Kinerja Keberlanjutan Perusahaan dan Profitabilitas: Peran Moderasi Likuiditas dan Volatilitas Harga Saham Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Periode 2016-2021)

UFI, ALINA (2023) Kinerja Keberlanjutan Perusahaan dan Profitabilitas: Peran Moderasi Likuiditas dan Volatilitas Harga Saham Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Periode 2016-2021). Bachelor thesis, UNIVERSITAS PELITA HARAPAN.

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Abstract

Kesadaran akan pentingnya perlindungan masa depan dengan melaksanakan tanggung jawab perusahaan dalam aspek ekonomi, sosial dan lingkungan mendorong perusahaan untuk mengungkapkan laporan kinerja keberlanjutan sebagai bentuk kontribusi pada pembangunan bisnis yang berkelanjutan. Penelitian ini bertujuan untuk mengetahui peran kinerja keberlanjutan perusahaan terhadap profitabilitas dengan menguji peran moderasi likuiditas dan volatilitas harga saham perusahaan di Indonesia selama periode tahun 2016 hingga tahun 2021. Penelitian ini menggunakan data sekunder yang bersumber dari database S&P Capital IQ dan laporan keberlanjutan perusahaan dengan sampel penelitian berjumlah 223 perusahaan terdaftar dalam Bursa Efek Indonesia kecuali sektor keuangan yang memenuhi kriteria penelitian. Penelitian ini menggunakan aplikasi STATA versi 17 untuk mengolah data dengan metode pengujian statistik deskriptif untuk melihat nilai minimum, maksimum, rata-rata dan standar deviasi. Kemudian pengujian data panel, uji koefisien korelasi, uji asumsi klasik termasuk uji heteroskedastisitas, uji autokorelasi dan uji cross sectional dependence serta uji regresi model termasuk uji hausman, uji F-test, uji koefisien determinasi dan uji t-test. Hasil dari penelitian ini menujukan jika kinerja keberlanjutan perusahaan memiliki pengaruh yang signifikan negatif terhadap profitabilitas perusahaan. Volatilitas harga saham tidak signifikan negatif dalam memperkuat hubungan kinerja keberlanjutan perusahaan terhadap profitabilitas perusahaan dan likuiditas tidak signifikan dalam memperkuat hubungan kinerja keberlanjutan perusahaan terhadap profitabilitas perusahaan./Awareness of the importance of protecting the future by carrying out corporate responsibility in economic, social, and environmental aspects encourages companies to disclose sustainability performance reports as a contribution to sustainable business development. This study aims to determine the role of corporate sustainability performance on profitability by testing the moderating roles of liquidity and stock price volatility of companies in Indonesia from 2016 to 2021. This study uses secondary data sourced from the S&P Capital IQ database and corporate sustainability reports, with a research sample of 223 companies listed on the Indonesia Stock Exchange excluding the financial sector, that meet the research criteria. This study uses the STATA version 17 application to process the data employing descriptive statistical tests to observe the minimum, maximum, average, and standard deviation values. panel data testing, correlation coefficient testing, classical assumption testing including heteroscedasticity, autocorrelation and cross-sectional dependence tests, and regression model testing including Hausman test, F-test, coefficient of determination test, and t-test are conducted. The results of this study indicate that corporate sustainability performance has a significant negative effect on corporate profitability. Stock price volatility is not significantly negative in strengthening the relationship between corporate sustainability performance and profitability, and liquidity is not significant in strengthening the relationship between corporate sustainability performance and corporate profitability.

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