Pengaruh praktik keberlanjutan terhadap profitabilitas pada perusahaan barang konsumsi yang terdaftar di bursa efek Indonesia
T ujuan dari penelitian ini untuk melakukan uji terkait pengaruh praktikkeberlanjutan terhadap profitabilitas. Populasi pada penelitian yaitu perusahaanbarang konsumsi yang tercatat di BEI (Bursa Efek Indonesia) selama periode2018-2022 yang mempunyai sampel sebanyak 18 perusahaan. Penelitian inimenerapkan metode analisis regresi data panel. Variabel bebas yang dipakai padapenelitian ini ialah sustainability integration, sustainability intention,sustainability awareness overall dan sustainability implementation, sementaravariabel tergantungnya ialah profitabilitas. Jenis data yang dipakai yakni datasekunder yang sumbernya dari laporan tahunan dan laporan keberlanjutan. Hasilpenelitian memperlihatkan bahwa sustainability implementation tidakberpengaruh terhadap profitabilitas, sustainability intention, sustainabilityintegration, dan sustainability awareness overall memberi pengaruh positifterhadap profitabilitas
T he purpose of this research is to test the effect of sustainability practiceson profitability. The population in the research is consumer goods companieslisted on the IDX (Indonesian Stock Exchange) during the 2018-2021 periodwhich has a sample of 18 companies. This study applies the method of panel dataregression analysis. The independent variables used in this study aresustainability integration, sustainability intention, sustainability awarenessoverall and sustainability implementation, while the dependent variable isprofitability. The type of data used is secondary data which comes from annualreports and sustainability reports. The results of the study show that sustainabilityimplementation has no effect on profitability, sustainability intention,sustainability integration, and overall sustainability awareness have a positiveeffect on profitability