ANALISIS PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP KINERJA DAN NILAI PERUSAHAAN

Tri Ayu Astari; Nuraini Sari

doi:10.23960/jak.v28i2.1071

Tri Ayu Astari BINUS University
Nuraini Sari

DOI: https://doi.org/10.23960/jak.v28i2.1071

Keywords: Sustainability reporting, firm performance, firm value

Abstract

This research was conducted to determine the effect of disclosing economic, environmental, and social performance in Sustainability Reporting by state-owned companies on company performance and value. This research was conducted on state-owned companies registered in the IDX BUMN20 for the 2016–2020 period and used purposive sampling technique as the sampling method and panel data regression as the analysis method. The result was disclosure of environmental performance had a significant effect on the performance of 17 state-owned companies. However, disclosure of economic, environmental and social performance simultaneously has a significant effect on the performance and value of 17 state-owned companies.

Downloads

Download data is not yet available.

References

Asiah, A. N. (2022). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan pada Perusahaan Perbankan. Jurnal Ilmiah Bisnis dan Keuangan, Vol. 10, No. 2, 54-67.
Asuquo, A. I., Temitayo, D. E., dan Raphael, O. U. (2018). The Effect of Sustainability Reporting on Corporate Performance of Selected Quote Brewery Firms in Nigeria. International Journal of Business and Law Research, Vol. 6, No. 3, 1-10.
Bukhori, M. R., dan Sopian, D. (2017). Pengaruh Pengungkapan Sustainability Reporting terhadap Kinerja Keuangan. SIKAP, Vol. 2, No. 1, 35-48.
Dandy P.S., P. M. dan Nugroho, P. I. (2020). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Moderasi. International Journal of Social Science and Business, Vol. 4, No. 2, 189-196.
Eliyana, dan Subakir. (2020). Pengungkapan Sustainability Report terhadap Return on Assets (ROA) Perusahaan Manufaktur Bidang Pertambangan. Majalah Ekonomi dan Bisnis, Vol. 25. Surabaya: Universitas PGRI Adi Buana Surabaya.
Fauzi, A. (2019). Teknik Analisis Keberlanjutan. Jakarta: Gramedia Pustaka Utama.
Ghozali, I. dan Ratmono, D. (2020). Analisis Multivariat dan Ekonometrika: Teori, Konsep, Aplikasi dengan EViews 10 Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro.
Global Reporting Initiative. (2021). GRI Standards. Global Sustainability Standards Board: Amsterdam.
Global Reporting Initiative. (2013). G4 Pedoman Laporan Keberlanjutan. Global Sustainability Standards Board: Amsterdam.
Idris, Muhammad. (2021, Desember 15). Deretan BUMN yang Terlilit Utang, Ada yang Nyaris Bangkrut. Kompas.com. Retrieved from https://money.kompas.com/read/2021/12/15/100243426/deretan-bumn-yang-terlilit-utang-jumbo-ada-yang-nyaris-bangkrut?page=all#page2
Ikatan Akuntan Indonesia. (2013, Desember 19). Pernyataan SAK: PSAK 1 Penyajian Laporan Keuangan. Retrieved from Ikatan Akuntan Indonesia Global Web site: http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-7-psak-1-penyajian-laporan-keuangan
Jensen, M. C., dan Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Finance Economic. Vol. 3 (pp. 308-360).
Karaman, A. S., Kilic, M., dan Uyar, A. (2018). Sustainability Reporting in the Aviation Industry: Worldwide Evidence. Sustainability Accounting, Management, and Policy Journal, Vol. 9, Issue 4, 362-391.
Kuzey, C., dan Uyar, A. (2016). Determinants of Sustainability Reporting and Its Impact on Firm Value: Evidence from The Emerging Market of Turkey. Journal of Cleaner Production, 1-39.
Laskar, N. (2018). Impact of Corporate Sustainability on Firm Performance: An Empirical Examination in Asia. Journal of Asia Business Studies, Vol. 12, No. 4, 571-593.
Latifah, S. W., dan Luhur, M. B. (2017). Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi. Jurnal Akuntansi dan Bisnis, Vol. 17, 13-18.
Nurani, M. D. (2019). Menuju Bisnis Berkelanjutan: Petunjuk Praktis Pelaksanaan CSR. Jakarta: Balai Pustaka.
Spence, A. M. (1973). Time and Communication in Economic and Social Interaction. The Quarterly Journal of Economics, 87(4), 651-660.
Taouab, O. dan Issor, Z. (2019). Firm Performance: Definition and Measurement Models. European Scientific Journal, Vol. 15, 93-106.
Zutter, C. J. dan Smart, S. B. (2019). Principles of Managerial Finance 15th Edition. New York: Pearson Education Inc.