Muhamad Rafli, . (2026) RASIONALISASI RELEVANSI TEORI TRIPLE BOTTOM LINE PADA INDUSTRI PERTAMBANGAN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to examine how social performance, environmental performance, and financial performance affect company value, as well as to assess the role of company size as a control variable in the mining industry operating in Indonesia. This study is based on the Triple Bottom Line and Legitimacy theories to understand how social, environmental, and financial aspects are integrated in the process of creating corporate value. The research method used is a quantitative approach using secondary data from all mining companies listed on the Indonesia Stock Exchange during the period 2022-2024. The sample selection was conducted using purposive sampling, resulting in 212 populations that met the criteria for analysis. Data processing was carried out using multiple regression analysis with a fixed effect model and the assistance of STATA 17 software. The results revealed that social performance, environmental performance, and financial performance did not have a significant effect on company value. These findings indicate that these three aspects of sustainability are not yet fully considered by investors in assessing mining companies. Conversely, company size proved to have a strong influence, indicating that the market responds more to structural factors than to sustainability indicators or profitability. These findings confirm the gap between theoretical sustainability principles and market responses.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112088] [Pembimbing: Dianwicaksih Arieftiara] [Ketua Penguji: Harry Z Soeratin] [Penguji 1: Agus Maulana] |
| Uncontrolled Keywords: | Social Performance, Environmental Performance, Financial Performance, Corporate Value, Triple Bottom Line, Legitimacy Theory, Mining. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MUHAMAD RAFLI |
| Date Deposited: | 17 Apr 2026 01:27 |
| Last Modified: | 17 Apr 2026 01:27 |
| URI: | http://repository.upnvj.ac.id/id/eprint/40406 |
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