PENGARUH SUSTAINABILITY REPORT TERHADAP FINANCIAL PERFORMANCE

Muhammad Ramadhan, . (2025) PENGARUH SUSTAINABILITY REPORT TERHADAP FINANCIAL PERFORMANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative study that aims to analyze the influence of economic aspects, social aspects, and environmental aspects in sustainability reports, as measured by the disclosure index method and OJK Circular Letter Number 16/SEOJK.04/2021 as its indicator, on financial performance, as measured using return on assets, manufacturing companies listed on the Indonesia Stock Exchange with the period 2021 to 2023. This study uses company size as measured using the natural logarithm of total assets, company age as measured from the year of establishment to the year studied, and leverage as measured using the debt to asset ratio as control variables. The sample selection in this study used the purposive sampling method and set an observation period of 3 years. There were a total of 70 companies that were samples in this study, resulting in 210 observations used. This study uses analysis techniques in the form of descriptive statistical tests, regression model selection tests, classical assumption tests, and hypothesis tests. This study uses STATA version 17 for research data analysis. This research found that economic aspects have no effect on financial performance, social aspects have no effect on financial performance, and environmental aspects have a negative impact on financial performance.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112112] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords:	sustainability report, economic aspects, social aspects, environmental aspects, financial performance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	MUHAMMAD RAMADHAN
Date Deposited:	20 Feb 2025 01:51
Last Modified:	20 Feb 2025 01:51
URI:	http://repository.upnvj.ac.id/id/eprint/34293

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