Pengaruh Pengungkapan Laporan Berkelanjutan terhadap Kinerja Keuangan

Syahwana, Muhammad Akbar (2019) Pengaruh Pengungkapan Laporan Berkelanjutan terhadap Kinerja Keuangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Analisis pada penelitian ini bertujuan untuk mendapatkan wawasan mengenai pengaruh laporan berkelanjutan terhadap kinerja keuangan atau yang juga dikenal sebagai sustainability report. Sampel menggunakan 42 emiten yang melantai pada bursa saham di Bursa Efek Indonesia dalam periode tahun 2013 sampai 2017. Sampel diambil dengan purposive sampling, yakni pada metode ini mewakili diversifikasi populasi dalam penentuan sampel dengan kriteria yang telah ditentukan. Analisis yang diaplikasikan dalam penelitian ini adalah metode regresi linear berganda, diproses menggunakan aplikasi komputer SPSS versi 21. Pengujian menggunakan uji statistik deskriptif, uji outlier, dilanjutkan dengan pengujian F, pengujian uji t, serta pengukuran R-square. laporan berkelanjutan terbagi atas 3 kinerja indikator ekonomi, indikator lingkungan, dan indikator sosial. Melihat hasil pengujian variabel laporan berkelanjutan terhadap kinerja keuangan didapati secara keseluruhan laporan berkelanjutan tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan analisis pada ketiga indikator kinerja di dalamnya yang dilakukan secara terpisah didapati kinerja ekonomi dan sosial berpengaruh signifikan terhadap kinerja keuangan. Kinerja lingkungan tidak dilanjutkan pada pengujian analis pengaruh/t-test , oleh karena distribusi data yang tidak normal. ********************************************************************** The analysis in this study aims to gain insight into the effects of sustainable reports on financial performance. The sample uses 42 issuers that floor on the stock exchange on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was taken by purposive sampling, which in this method represents population diversification in determining the sample with predetermined criteria. The analysis applied in this study is a multiple linear regression method, processed using SPSS version 21 computer applications. Testing uses descriptive statistical tests, outlier tests, followed by F tests, t-tests, and R-square measurements. sustainable reports are divided into 3 economic indicators, environmental indicators, and social indicators. Looking at the results of testing the sustainable report variable on financial performance found overall the sustainability report does not have a significant effect on financial performance, while the analysis of the three performance indicators in it carried out separately found economic and social performance has a significant effect on financial performance. Environmental performance was not continued on the t-test analysis, due to abnormal data distribution.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: sustainability report, financial performance, economic, enviromental, social
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 11:20
Last Modified: 05 Oct 2020 09:03
URI: http://repository.uib.ac.id/id/eprint/2001

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