Peran visibilitas online pada pengaruh pengungkapan informasi lingkungan terhadap kinerja keuangan perusahaan manufaktur di Indonesia

Dendeng, Renaya Kezia (2025) Peran visibilitas online pada pengaruh pengungkapan informasi lingkungan terhadap kinerja keuangan perusahaan manufaktur di Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Kinerja keuangan merupakan aspek krusial bagi perusahaan yang dipengaruhi oleh berbagai faktor, baik dari sisi keuangan maupun non-keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh faktor non-keuangan, yaitu pengungkapan informasi lingkungan, terhadap kinerja keuangan serta mengeksplorasi peran visibilitas online sebagai variabel pemoderasi dalam hubungan tersebut. Penelitian ini menggunakan metode purposive sampling dengan melibatkan 132 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan diamati selama tiga tahun pada periode 2020-2022. Analisis data dilakukan menggunakan regresi linear berganda yang diolah dengan perangkat lunak STATA versi 14. Hasil penelitian menunjukkan bahwa pengungkapan informasi lingkungan berpengaruh positif terhadap kinerja keuangan perusahaan dan visibilitas online terbukti memperkuat hubungan tersebut. Temuan ini menunjukkan bahwa perusahaan yang melakukan pengungkapan informasi lingkungan dan transparan cenderung mencapai kinerja keuangan yang lebih baik. Visibilitas online dalam penelitian ini berfungsi sebagai kuasi moderasi, yang berarti variabel ini tidak hanya memperkuat hubungan antara pengungkapan informasi lingkungan dan kinerja keuangan, tetapi juga memiliki pengaruh langsung terhadap peningkatan kinerja keuanganperusahaan/Financial performance is a crucial aspect for companies which is influenced by various factors, both financial and non-financial. This study aims to analyze the effect of non-financial factors, namely environmental information disclosure, on financial performance and explore the role of online visibility as a moderating variable in the relationship. This study used purposive sampling method involving 132 manufacturing companies listed on the Indonesia Stock Exchange (IDX) and observed for three years in the period 2020-2022. Data analysis was conducted using multiple linear regression processed with STATA software version 14. The results showed that the disclosure of environmental information had a positive effect on the company's financial performance and online visibility proved to strengthen the relationship. This finding indicates that companies that disclose environmental information and are transparent tend to achieve better financial performance. Online visibility in this study serves as a quasi-moderation, which means that this variable not only strengthens the relationship between environmental information disclosure and financial performance, but also has a direct influence on improving corporate financial performance.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Dendeng, Renaya Kezia
NIM02012210006
renayakezia@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Magdalena, Renna
NIDN0716108302
renna.magdalena@uph.edu
Uncontrolled Keywords: pengungkapan informasi lingkungan; kinerja keuangan; visibilitas online
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Renaya Kezia Dendeng
Date Deposited: 26 Feb 2025 02:24
Last Modified: 26 Feb 2025 02:24
URI: http://repository.uph.edu/id/eprint/67278

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