Pengaruh Kinerja Lingkungan dan Pengungkapan Keberlanjutan Terhadap Kinerja Perusahaan

Ragati Suryani Istiq, Lidya Primta Surbakti, Subur Subur

Sari


Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan dan pengungkapan keberlanjutan terhadap kinerja perusahaan dengan ukuran perusahaan, leverage, dan pertumbuhan penjualan sebagai variabel kontrol. Sampel terdiri dari perusahaan non keuangan yang terdaftar di Indonesia Stock Exchange (IDX) periode 2017-2019. Level pengungkapan dihitung berdasarkan GRI-G4 dan GRI Standards. Return on Assets dan Tobin’s Q digunakan sebagai pengukuran kinerja perusahaan. Hasil uji yang dilakukan memperlihatkan bahwa kinerja lingkungan dan pengungkapan keberlanjutan tidak berpengaruh terhadap kinerja perusahaan. Ukuran perusahaan dan leverage berpengaruh signifikan kearah negatif terhadap kinerja perusahaan. Hasil penelitian ini berimplikasi kepada investor dan regulator. Pembuat kebijakan dapat menggunakan temuan ini dalam mengembangkan regulasi yang berkaitan dengan perubahan lingkungan bisnis, terutama tentang konsep keberlanjutan untuk meningkatkan kinerja perusahaan di Indonesia.


Kata Kunci


kinerja lingkungan; pengungkapan keberlanjutan; kinerja perusahaan

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Referensi


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