Electronic Theses and Dissertation

Tujuan dilakukannya penelitian ini adalah untuk menguji pengaruh pengungkapan sustainability report (pengungkapan dimensi ekonomi, pengungkapan dimensi lingkungan dan pengungkapan dimensi sosial) dan enterprise risk management terhadap kinerja perusahaan (kinerja keuangan dan kinerja pasar). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2020-2023. Adapun sampel yang digunakan dalam penelitian ini adalah 42 perusahaan manufaktur dengan teknik pengambilan sampel menggunakan purposive sampling. Perusahaan manufaktur yang dimaksud adalah 5 sektor manufaktur berdasarkan IDX Industrials Classification 2021, antara lain basic materials, industrial, consumer non-cyclicals, consumer cyclicals, dan healthcare. Analisis data yang digunakan adalah analisis regresi linear berganda dan pengujian model panel menggunakan software eviews 12. Hasil penelitian ini menunjukkan pengungkapan dimensi ekonomi berpengaruh negatif terhadap kinerja keuangan, sedangkan pengungkapan dimensi lingkungan, pengungkapan dimensi sosial dan enterprise risk management tidak berpengaruh terhadap kinerja keuangan. Pengungkapan dimensi ekonomi, pengungkapan dimensi lingkungan, pengungkapan dimensi sosial dan enterprise risk management secara simultan berpengaruh terhadap kinerja keuangan. Hasil penelitian ini juga menunjukkan pengungkapan dimensi ekonomi berpengaruh positif terhadap kinerja pasar, sedangkan pengungkapan dimensi lingkungan, pengungkapan dimensi sosial dan enterprise risk management tidak berpengaruh terhadap kinerja pasar. Pengungkapan dimensi ekonomi, pengungkapan dimensi lingkungan, pengungkapan dimensi sosial dan enterprise risk management secara simultan berpengaruh terhadap kinerja pasar.
Kata Kunci: Sustainability Report, Enterprise Risk Management, Kinerja Keuangan, Kinerja Pasar

The purpose of this study is to examine the effect of disclosure of sustainability reports (Disclosure of economic dimensions, disclosure of environmental dimensions, and disclosure of social dimensions) and enterprise risk management on firm performance (financial performance and market performance). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The samples used in this study were 42 manufacturing companies with sampling techniques using purposive sampling. The manufacturing companies in question are 5 manufacturing sectors based on IDX Industrials Classification 2021, including basic materials, industrial, consumer non-cyclicals, consumer cyclicals, and healthcare. The data analysis used is multiple linear regression analysis and panel model testing using EViews 12 software. The results of this study indicate that the disclosure of economic dimensions has a negative effect on financial performance, while the disclosure of environmental dimensions, disclosure of social dimensions and enterprise risk management has no effect on financial performance. Disclosure of economic dimension, disclosure of environmental dimension, disclosure of social dimension and enterprise risk management simultaneously affect financial performance. The results of this study also show that the disclosure of economic dimensions has a positive effect on market performance, while the disclosure of environmental dimensions, disclosure of social dimensions and enterprise risk management has no effect on market performance. Disclosure of economic dimensions, disclosure of environmental dimensions, disclosure of social dimensions and enterprise risk management simultaneously affect market performance. Keywords: Sustainability Report, Enterprise Risk Management, Financial Performance, Market Performance