ANGGRAINY WIJAYA, SHERLY (2024) Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan dengan Laporan Keberlanjutan sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sektor Non Finansial yang terdaftar di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of environmental performance on financial performance with sustainability reports as an intervening variable. The independent variable in the study is environmental performance measured by the rating of the Company Performance Rating Assessment Program in Environmental Management (PROPER). The intervening variable in the study is the sustainability report measured by the Sustainability Reporting Disclosure Index (SRDI) based on the 2016 Global Reporting Initiative (GRI) Standard with 77 items of indicators. The dependent variable in the study is financial performance measured by Return on Assets (ROA). The research population is non-financial sector companies listed on the Indonesia Stock Exchange. The number of samples was 65 companies with a total of 260 observation data in the 2019-2022 period. The data analysis method used multiple regression analysis using SPSS 25 software and paths analysis with the Sobel test. The results found that environmental performance has a significant positive effect on financial performance, environmental performance has no significant effect on sustainability reports, sustainability reports have no significant effect on financial performance, and sustainability reports do not mediate the effect of environmental performance on financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap kinerja keuangan dengan laporan keberlanjutan sebagai variabel intervening. Variabel independen dalam penelitian adalah kinerja lingkungan diukur dengan peringkat Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER). Variabel intervening dalam penelitian adalah laporan keberlanjutan diukur menggunakan Sustainability Reporting Disclosure Index (SRDI) berdasarkan Global Reporting Initiative (GRI) Standard 2016 dengan indikator sebanyak 77 item. Variabel dependen dalam penelitian adalah kinerja keuangan diukur dengan Return on Assets (ROA). Populasi penelitian adalah perusahaan sektor non finansial yang terdaftar di Bursa Efek Indonesia. Jumlah sampel sebanyak 65 perusahaan dengan total 260 data pengamatan pada periode 2019-2022. Metode analisis data menggunakan analisis regresi berganda dengan bantuan software SPSS 25 dan analisis jalur dengan uji sobel. Hasil penelitian menemukan bahwa kinerja lingkungan berpengaruh positif signifikan terhadap kinerja keuangan, kinerja lingkungan tidak berpengaruh signifikan terhadap laporan keberlanjutan, laporan keberlanjutan tidak berpengaruh signifikan terhadap kinerja keuangan, serta laporan keberlanjutan tidak memediasi pengaruh kinerja lingkungan terhadap kinerja keuangan. | |||||||||
| Uncontrolled Keywords: | Enviromental Performance, Financial Performance, Sustainability Report. Kinerja Lingkungan, Kinerja Keuangan, Laporan Keberlanjutan. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Sherly Anggrainy Wijaya | |||||||||
| Date Deposited: | 04 Oct 2024 09:15 | |||||||||
| Last Modified: | 04 Oct 2024 09:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/42657 |
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