Hendriandi, Catherine Audrey (2023) Analisis pengaruh pengungkapan keberlanjutan terhadap kinerja keuangan pada sektor energi di Indonesia. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Perusahaan dapat menunjukkan komitmennya terhadap pembangunan keberlanjutan dengan mengungkapkan laporan keberlanjutan. Laporan ini merupakan bentuk pertanggungjawaban perusahaan terhadap masyarakat dan lingkungan, serta upaya untuk memenuhi ekspektasi publik. Penelitian ini bertujuan untuk mengetahui apakah pengungkapan dimensi ekonomi, lingkungan, dan sosial melalui laporan keberlanjutan akan berpengaruh terhadap kinerja keuangan perusahaan energi yang terdaftar dalam Bursa Efek Indonesia. Kinerja keberlanjutan perusahaan dengan menganalisis isi laporan keberlanjutan dan mengukur indeks GRI Standards. Variabel independen dalam penelitian ini adalah dimensi keberlanjutan perusahaan, yang terdiri dari dimensi ekonomi, lingkungan, dan sosial. Variabel dependen dalam penelitian ini adalah return on assets. Penelitian ini menggunakan metode kuantitatif dengan sampel 128 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2021-2022. Data diperoleh dari laporan keberlanjutan dan laporan keuangan perusahaan. Analisis data dilakukan dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan keberlanjutan dimensi ekonomi, lingkungan, dan sosial secara parsial tidak berpengaruh terhadap kinerja keuangan perusahaan. Penelitian ini juga memiliki implikasi untuk memperluas periode serta perusahaan yang bergerak di sektor lain selain energi. / Companies can exhibit their commitment to sustainability by disclosing sustainability reports. These reports are a form of corporate responsibility to society and the environment, as well as an effort to meet public expectations. This study aims to determine whether the disclosure of economic, environmental, and social dimensions through sustainability reports will affect the financial performance of energy companies listed on the Indonesia Stock Exchange. The company's sustainability performance is analyzed by analyzing the contents of the sustainability report and measuring the GRI Standards index. The independent variable in this study is the company's sustainability performance, which consists of economic, environmental, and social performance. The dependent variable in this study is return on assets. This study uses a quantitative method with a sample of 128 companies listed on the Indonesia Stock Exchange during the 2021-2022 period. Data were obtained from the company's sustainability reports and financial statements. Data analysis was performed using multiple regression analysis. The results of the study show that the partial disclosure of economic, environmental, and social performance does not affect the financial performance of the company. The implications for this study is to expend the year period as well as companies operates in other sectors other than energy.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | laporan keberlanjutan; dimensi ekonomi; dimensi lingkungan; dimensi sosial; kinerja keuangan | ||||||||
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | CATHERINE AUDREY HENDRIANDI | ||||||||
Date Deposited: | 15 Jan 2024 02:04 | ||||||||
Last Modified: | 15 Jan 2024 02:04 | ||||||||
URI: | http://repository.uph.edu/id/eprint/59890 |
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