Dewi Putri, Kurnia (2025) PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA (Studi Empiris Pada Perusahaan Yang Tercatat di Bursa Efek Indonesia Periode Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini berorientasi untuk melihat bagaimana publikasi laporan keberlanjutan mempengaruhi kinerja keuangan bisnis pertambangan Indonesia. Analisis ini didasarkan pada data empiris dari bisnis pertambangan yang terdaftar dan tercatat di Bursa Efek Indonesia antara periode tahun 2019 dan 2023. Pengungkapan laporan keberlanjutan diukur menggunakan rasio yang mencakup aspek ekonomi, lingkungan, dan sosial, sementara kinerja keuangan direpresentasikan oleh rasio yang diturunkan dari return on asset (ROA). Data diuraikan dengan pendekatan analisis regresi data panel dengan mengaplikasikan perangkat lunak Eviews. Hasil penelitian menyatakan bahwa Economic Disclosure Index (EcDI) dan Social Disclosure Index (SoDI) dalam sustainability report berpengaruh positif signifikan terhadap kinerja keuangan perusahaan yang diukur dengan proyeksi Return on Assets (ROA), sedangkan Environmental Disclosure Index (EnDI) tidak berpengaruh signifikan. Temuan ini mengimplikasikan bahwa praktik dan sustainability report (laporan keberlanjutan) dalam aspek ekonomi dan sosial dapat mendukung peningkatan profitabilitas perusahaan sektor pertambangan di Indonesia. This study is oriented to see how the publication of sustainability reports affects the financial performance of Indonesia's mining business. This analysis is based on empirical data from mining businesses listed and listed on the Indonesia Stock Exchange between the period of 2019 and 2023. Sustainability report disclosures are measured using ratios that include economic, environmental, and social aspects, while financial performance is represented by ratios derived from return on assets (ROA). The data was elaborated by a panel data regression analysis approach by applying Eviews software. The results of the study stated that the Economic Disclosure Index (EcDI) and Social Disclosure Index (SoDI) in the sustainability report had a significant positive effect on the company's financial performance as measured by the projected Return on Assets (ROA), while the Environmental Disclosure Index (EnDI) had no significant effect. These findings imply that practices and sustainability reports in economic and social aspects can support increasing the profitability of mining sector companies in Indonesia.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43121010046 |
| Uncontrolled Keywords: | Economic Disclosure Index, Environmental Disclosure Index, Social Disclosure Index, Kinerja Keuangan, Return on Assets. Economic Disclosure Index, Environmental Disclosure Index, Social Disclosure Index, Financial Performance, Return on Assets. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 09 May 2025 08:11 |
| Last Modified: | 09 May 2025 08:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95438 |
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