Electronic Theses and Dissertation

abstrak penelitian ini bertujuan untuk menguji pengaruh laporan keberlanjutan terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa annual report dan sustainability report periode 2020-2024, kemudian dianalisis menggunakan sem pls. objek pada penelitian ini adalah perusahaan sektor keuangan yang terdaftar di bursa efek indonesia yang dipilih melalui purposive sampling sesuai kriteria penelitian. hasil penelitian menunjukkan bahwa laporan keberlanjutan berpengaruh negatif terhadap nilai perusahaan, laporan keberlanjutan berpengaruh terhadap kinerja keuangan, dan kinerja keuangan berpengaruh terhadap nilai perusahaan. selain itu, kinerja keuangan mampu memediasi hubungan antara laporan keberlanjutan dan nilai perusahaan. kata kunci: laporan keberlanjutan, kinera keuangan, nilai perusahaan.

ABSTRACT This study aims to examine the effect of sustainability reporting on firm value with financial performance as an intervening variable. This study employs a quantitative method using secondary data in the form of annual reports and sustainability reports for the period 2020–2024, which were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research objects are financial sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling in accordance with the research criteria. The results indicate that sustainability reporting has a negative effect on firm value, sustainability reporting has a significant effect on financial performance, and financial performance has a significant effect on firm value. Furthermore, financial performance is able to mediate the relationship between sustainability reporting and firm value. Keywords: Sustainability Reporting, Financial Performance, Firm Value.