Meningkatkan Sustainability Report: Menjelajahi Dampak Nilai Perusahaan dan Kinerja terhadap Sustainability Report pada Perusahaan Manufaktur di Indonesia

Yeni Alfiana, Yuni Ekawarti, Eta Setiawati

Abstract


Latar Belakang: Dalam bisnis modern, Sustainability Report menjadi sangat penting karena perusahaan semakin diharapkan untuk berkontribusi terhadap pembangunan berkelanjutan.
Tujuan: Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), dengan menyadari dampak besar yang ditimbulkannya terhadap lingkungan dan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh nilai dan kinerja perusahaan terhadap luasnya Sustainability Report.
Metode Penelitian: Dengan menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan manufaktur yang terdaftar di BEI pada periode penelitian. Nilai perusahaan dinilai dengan metode Price Book Value (PBV), sedangkan kinerja diukur melalui rasio keuangan seperti Return on Equity (ROE).
Hasil Penelitian: Hasil analisis regresi menunjukkan adanya hubungan negatif yang tidak signifikan antara nilai perusahaan yang diukur dengan PBV dan tingkat pelaporan keberlanjutan. Hal ini menunjukkan bahwa perusahaan dengan kinerja keuangan yang lebih kuat cenderung lebih aktif dalam mengungkapkan informasi terkait keberlanjutan. Selain itu, kinerja perusahaan yang diukur dengan ROE juga berpengaruh negatif terhadap pengungkapan pelaporan keberlanjutan.
Keaslian/Kebaruan Penelitian: Studi ini memberikan kontribusi signifikan dalam memahami faktor-faktor yang berdampak pada Sustainability Report di Indonesia, khususnya di sektor manufaktur. Dari sudut pandang praktis, hal ini menggarisbawahi pentingnya bagi perusahaan untuk meningkatkan nilai dan kinerja mereka agar dapat berpartisipasi aktif dalam pembangunan berkelanjutan dan memenuhi harapan pemangku kepentingan mengenai transparansi informasi.


Keywords


Sustainability; Penyingkapan; Nilai perusahaan; Kinerja perusahaan

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References


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DOI: https://doi.org/10.18196/rabin.v8i2.22285

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