ANTESEDEN DAN KONSEKUENSI DIMENSI SUSTAINABILITY REPORT: BUKTI EMPIRIS DARI BURSA EFEK INDONESIA

Lina Lina, Alda Ilcham

Abstract


Penelitian ini bertujuan untuk membuktikan secara empiris anteseden dan konsekuensi dimensi sustainability report. Anteseden yang diuji adalah tingkat profitabilitas perusahaan. Sementara, konsekuensi yang diinvestigasi adalah nilai perusahaan. Dimensi sustainability report mencakup dimensi ekonomi, dimensi lingkungan, dan dimensi sosial. Indeks yang digunakan sebagai pedoman pengungkapan sustainability report dalam penelitian ini didasarkan pada Global Reporting Initiative Standard. Sampel dalam penelitian ini adalah perusahaan yang tercakup dalam sektor energy, industrials, materials yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Analisis data menggunakan metode Structural Equation Modeling - Partial Least Square (SEM-PLS) dengan perangkat lunak WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa tingkat profitabilitas perusahaan terbukti secara empiris merupakan anteseden dimensi sustainability report. Selain itu, hasil penelitian juga membuktikan bahwa nilai perusahaan merupakan konsekuensi dari sustainability report dimensi ekonomi.


Keywords


Sustainability report; profitabilitas; nilai perusahaan; SEM-PLS

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