Pengaruh pengungkapan sustainability report terhadap nilai perusahaan pada sektor energy, industrials, materials yang terdaftar di Bursa Efek Indonesia tahun 2020-2022 = The influence of sustainability report disclosure on company value in the energy, industrials, materials sectors listed on the Indonesian Stock Exchange in 2020-2022

Ilcham, Alda (2023) Pengaruh pengungkapan sustainability report terhadap nilai perusahaan pada sektor energy, industrials, materials yang terdaftar di Bursa Efek Indonesia tahun 2020-2022 = The influence of sustainability report disclosure on company value in the energy, industrials, materials sectors listed on the Indonesian Stock Exchange in 2020-2022. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan sustainability report yang merupakan variabel dimensi ekonomi, dimensi lingkungan dan dimensi sosial terhadap nilai perusahaan (Tobin’s Q). Indeks yang digunakan sebagai pedoman pengungkapan sustainability report dalam penelitian ini didasarkan pada Global Reporting Initiative (GRI) Standard 2021. Populasi dalam penelitian ini adalah sektor energy, industrials, materials yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Perusahaan sebagai sampel didasarkan pada metode purposive sampling yang dipilih dengan beberapa kriteria tertentu dengan total sampel adalah 124 sampel. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan metode regresi linier berganda dengan menggunakan SPSS 25 sebagai alat analisis. Hasil penelitian menunjukkan bahwa variabel (1) Pengungkapan SR dimensi ekonomi berpengaruh negatif terhadap nilai perusahaan (2) Pengungkapan SR dimensi lingkungan dan sosial tidak berpengaruh terhadap nilai perusahaan. / This research aims to analyze the effect of sustainability report disclosure, which is a variable of the economic dimension, environmental dimension and social dimension, on company value (Tobin's Q). The index used as a guideline for disclosing sustainability reports in this research is based on the Global Reporting Initiative (GRI) Standard 2021. The population in this research is the energy, industrials and materials sectors listed on the Indonesia Stock Exchange in 2020- 2022. The companies as samples were based on a purposive sampling method selected using certain criteria with a total sample of 124 samples. The type of data used in this research is secondary data. Data analysis uses multiple linear regression methods using SPSS 25 as an analysis tool. The results of the research show that the variables (1) Disclosure of SR in the economic dimension have a negative effect on company value (2) Disclosure of SR on the environmental and social dimensions have no effect on company value.

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