Nugroho, Muhammad Luthfi (2025) PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN SUSTAINABILITY REPORT DISCLOSURE TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR COAL PRODUCTION TAHUN 2021-2023. S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Profitabilitas perusahaan subsektor coal production atau produksi batubara di Indonesia menunjukkan fluktuasi yang signifikan, yakni Return on Assets (ROA) meningkat dari 19,0 % pada kurun waktu tahun 2021 menjadi 28,6 % di sepanjang tahun 2022, tetapi kemudian menurun tajam menjadi –1,2 % pada periode tahun 2023. Penurunan tersebut mengindikasikan adanya permasalahan dalam efisiensi pemanfaatan aset. Selain itu, ditemukan perbedaan temuan terkait peranan struktur modal dan ukuran perusahaan serta pengungkapan laporan keberlanjutan dalam memengaruhi profitabilitas, sehingga menimbulkan kesenjangan penelitian. Tujuan penelitian ini adalah menguji dampak ketiga variabel tersebut dalam memengaruhi profitabilitas. Pendekatan kuantitatif digunakan dalam penelitian ini, laporan keberlanjutan dan laporan tahunan 15 perusahaan terpilih (dari 22 populasi) periode 2021–2023 dikumpulkan melalui purposive sampling. Terpilih Common Effect Model atau CEM sebagai model terbaik berdasarkan uji Chow, Hausman, dan Lagrange Multiplier. Hasil studi menunjukkan struktur modal (Debt to Equity Ratio/DER) memperlihatkan hubungan negatif yang tidak signifikan dengan profitabilitas (Return on Assets/ROA). Sebaliknya, ukuran perusahaan dan sustainability report disclosure keduanya menunjukkan arah pengaruh positif dan signifikan sehingga menegaskan perusahaan batubara yang lebih besar dan lebih terbuka terhadap praktik keberlanjutan cenderung memiliki profitabilitas yang lebih baik di tengah tekanan industri. The profitability of Indonesian coal production companies has shown significant fluctuations. Their Return on Assets (ROA) increased from 19.0% in 2021 to 28.6% throughout 2022, but then dropped sharply to –1.2% in 2023. This decline suggests an issue with the efficiency of asset utilization. Additionally, conflicting findings on the role of capital structure, firm size, and sustainability report disclosure in influencing profitability have created a research gap. This study aims to examine the impact of these three variables on profitability. Using a quantitative approach, researchers collected secondary data from the sustainability and annual reports of 15 selected companies (out of a population of 22) for the 2021–2023 period through purposive sampling. The Common Effect Model (CEM) was chosen as the best model, based on the results of the Chow, Hausman, and Lagrange Multiplier tests. The study's findings indicate that capital structure (Debt to Equity Ratio/DER) has a negative but insignificant relationship with profitability (Return on Assets/ROA). Conversely, both firm size and sustainability report disclosure showed a positive and significant influence. This confirms that larger coal companies and those more transparent about sustainability practices tend to have better profitability amid industry pressures.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43121010216 |
| Uncontrolled Keywords: | Struktur Modal, Ukuran Perusahaan, Sustainability Report Disclosure, Profitabilitas, Perusahaan Subsektor Coal Production Capital Structure, Company Size, Sustainability Report Disclosure, Profitability, Coal Production Subsector Companies |
| 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: | Maulana Arif Hidayat |
| Date Deposited: | 22 Aug 2025 07:09 |
| Last Modified: | 22 Aug 2025 07:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97001 |
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