Sinurat, Meleni Theresia (2022) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020. S1 thesis, Universitas Jambi.
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Abstract
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pengungkapan sustainability report kinerja ekonomi, lingkungan dan sosial terhadap nilai dan profitabilitas perusahaan. Pengungkapan sustainability report dihitung menggunakan GRI Standards. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2020. Teknik sampling yang digunakan adalah purposive sampling. Sampel pada penelitian ini berjumlah 50 sampel yang terdiri dari 25 perusahaan dikalikan dengan 2 tahun periode penelitian. Data yang digunakan berupa data sekunder dengan mengakses laporan keberlanjutan perusahaan dan laporan keuangan perusahaan melalui website resmi perusahaan dan Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengungkapan sustainability report kinerja ekonomi tidak berpengaruh terhadap nilai perusahaan, tetapi berpengaruh negatif signifikan terhadap profitabilitas perusahaan. Pengungkapan sustainability report kinerja lingkungan berpengaruh negatif signifikan terhadap nilai dan profitabilitas perusahaan. Pengungkapan sustainability report kinerja sosial berpengaruh positif signifikan terhadap nilai dan profitabilitas perusahaan. This study is a quantitative study that aims to determine the effect of disclosure of the sustainability report on economic, environmental and social performance on the value and profitability of the company. Sustainability report disclosures are calculated using the GRI Standards. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2020. The sampling technique used is purposive sampling. The sample in this study amounted to 50 samples consisting of 25 companies multiplied by 2 years of research period. The data used in the form of secondary data by accessing the company's sustainability reports and company financial reports through the company's official website and the Indonesia Stock Exchange (IDX). The data analysis technique used in this study is multiple linear regression analysis with the help of the SPSS version 25 program. The results of this study indicate that the disclosure of the sustainability report on economic performance has no effect on firm value, but has a significant negative effect on firm profitability. Disclosure of environmental performance sustainability report has a significant negative effect on the value and profitability of the company. Disclosure of sustainability report on social performance has a significant positive effect on the value and profitability of the company.
| Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Sustainability Report, Nilai Perusahaan, Profitabilitas |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
| Depositing User: | SINURAT |
| Date Deposited: | 19 Dec 2022 07:40 |
| Last Modified: | 19 Dec 2022 07:40 |
| URI: | https://repository.unja.ac.id/id/eprint/42753 |
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