Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan sustainability reporting terhadap kinerja keuangan perusahaan manufaktur di bursa efek indonesia. penelitian ini bersifat kuantitatif dengan populasi seluruh perusahaan manufaktur dengan total 226 di bursa efek indonesia. teknik sampling yang digunakan adalah teknik purposive sampling dengan kriteria-kriteria tertentu sehingga dihasilkan 33 perusahaan yang disajikan sampel. data yang digunakan adalah data sekunder yang didapatkan dari laporan keuangan dan laporan keberlanjutan, menggunakan metode analisis regresi linear berganda. berdasarkan hasil pengolahan data melalui software ibm spss statistik versi 24 yang telah dianalisis. hasil penelitian menunjukkan bahwa pengungkapan kinerja ekonomi berpengaruh terhadap kinerja keuangan, kinerja lingkungan berpengaruh terhadap kinerja keuangan dan kinerja sosial berpengaruh terhadap kinerja keuangan. kata kunci: kinerja keuangan, sustainability reporting, kinerja ekonomi, kinerja lingkungan, kinerja sosial

This research aims to examine the influence of Sustainability Reporting Disclosure on the Financial Performance of Manufacturing Companies on the Indonesian Stock Exchange. This research is quantitative in nature with a population of all Manufacturing companies with a total of 226 on the Indonesian Stock Exchange. The sampling technique used was a purposive sampling technique with certain criteria so that 33 companies were presented as samples. The data used is secondary data obtained from financial reports and sustainability reports, using multiple linear regression analysis methods. Based on the results of data processing via IBM SPSS Statistics version 24 software which has been analyzed. The research results show that Disclosure of Economic Performance has effect on Financial Performance, Environmental Performance has effect on Financial Performance and Social Performance has effect on Financial Performance. Keywords: Financial Perfomance, Sustainability Reporting, Economic Perfomance, Environmental Perfomance, Social Perfomance