Pengaruh kinerja ekonomi, kinerja lingkungan, dan kinerja sosial terhadapprofitabilitas pada perusahaan yang terdaftar di Bursa Efek Idonesia tahun 2015-2017
Nomor Panggil : 2019_TA_AK_023001708005
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Aqamal Haq
Subyek : Financial accounting;Economic perfomance;Sustainability report
Kata Kunci : economic performance, environmental performance, social performance, sustainability report, profitab
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
---|---|---|---|
1. | 2019_TA_AK_023001708005_Halaman-Judul.pdf | 20 | |
2. | 2019_TA_AK_023001708005_Bab-1.pdf | 13 | |
3. | 2019_TA_AK_023001708005_Bab-2.pdf | 8 |
|
4. | 2019_TA_AK_023001708005_Bab-3.pdf | 20 |
|
5. | 2019_TA_AK_023001708005_Bab-4.pdf | 12 |
|
6. | 2019_TA_AK_023001708005_Bab-5.pdf |
|
|
7. | 2019_TA_AK_023001708005_Daftar-Pustaka.pdf | 3 | |
8. | 2019_TA_AK_023001708005_Lampiran.pdf |
|
T Tren penelitian tentang kinerja ekonomi, kinerja lingkungan dan kinerja sosial yang terdapat dalam sustainability report terhadap profitabilitas makin meningkat, seiring dengan makin meningkatnya jumlah perusahaan yang menerbitkan sustainability report. Namun sebagian besar hasil penelitian masih belum konsisten. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan kinerja ekonomi, kinerja lingkungan dan kinerja sosial terhadap profitabilitas perusahaan. Sampel yang digunakan sebanyak 48 pengamatan yang berasal dari perusahaan publik yang terdaftar di Bursa Efek Indonesia dan secara konsisten melaporkan sustainability report selama periode 2015-2017. Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi (EC) dari sustainability report tidak berpengaruh terhadap profitabilitas perusahaan, sedangkan pengungkapan kinerja lingkungan (EN) dan kinerja sosial (SO) berpengaruh positif terhadap profitabilitas perusahaan.
R Research trends regarding economic performance, environmental performance and social performance in the sustainability report on profitability are increasing, as well as the increasing of companies that publish sustainability report. However, many of these studies still show inconsistent results. The aim of this study is to reexamine the impact of disclosure of economic performance, environmental performance and social performance on company profitability. Samples consist of 48 firm-years, which is derived from the public companies listed on Indonesian Stock Exchange and consistently publish sustainability reporting for the period 2015-2017. The results indicate that the economic performance (EC) of the sustainability report has no effect on the profitability, while the other two dimensions, namely the environment performance (EN) and social performance (SO) has a positive effect on company profitability