Pengaruh Pengungkapan Kinerja Lingkungan, Kinerja Sosial dan Kinerja Ekonomi terhadap Nilai Perusahaan pada Sektor Pertambangan dan Energi yang Terdaftar di BEI Periode 2019-2023

Sherly Amalia Rahmah; Nur Ainiyah; Nurdiana Fitri Isnaini

doi:10.61132/pajamkeu.v1i4.432

Authors

Sherly Amalia Rahmah Universitas Islam Majapahit
Nur Ainiyah Universitas Islam Majapahit
Nurdiana Fitri Isnaini Universitas Islam Majapahit

DOI:

https://doi.org/10.61132/pajamkeu.v1i4.432

Keywords:

Sustainability Report, Disclosure, Firm Value, Mining Impact

Abstract

Sustainability report disclosure is becoming increasingly important for companies, and this can be seen from several perspectives, including corporate social responsibility (CSR), and investor confidence. This study aims to analyze the effect of disclosure of environmental, social, and economic performance on company mining sector on the IDX for the period 2019-2023. Using quantitative method with multiple linear regression through SPSS 25, the sample was taken with purposive sampling with a population of companies in the mining sector listed on the IDX. Sustainability report disclosure is measured using the GRI G4 index, while firm value is measured by Market to Book Value. The results show that environmental, social, and economic performance each has a positive and significant effect on firm value. Simultaneously, the three variables also have a significant influence on firm value.

Downloads

Download data is not yet available.

References

Berk, J., and P. DeMarzo. 2017. Corporate Finance. 4th ed. Pearson.

Burhany, Dian Imanina, Ira Novianty, Sulistia Suwondo, Jurusan Akuntansi, and Negeri Bandung. 2021. “Pengukuran Kinerja Lingkungan Dengan Sustainability Balanced Scorecard: Seimbang, Komprehensif, Dan Strategis.” Jurnal Riset Akuntansi Dan Keuangan 9(1):149–64. doi: 10.17509/jrak.v9i1.26296.Copyright.

Carroll, A. B., and A. K. Buchholtz. 2015. Business and Society: Ethics, Sustainability, and Stakeholder Management. 9th ed. Cengage Learning.

Dura, Justita. 2022. “Pengungkapan Sustainability Kinerja Ekonomi Terhadap Nilai Perusahaan Melalui Kinerja Keuangan Perusahaan Manufaktur.” MDP Student Conference 1(1):47–53.

Elkington, John. 1994. Cannibals with Forks : The Triple Bottom Line of 21st Century Business. Oxford: UK : Capstone.

Erkanawati, Sandra Cicilia. 2018. “Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Perioda 2011 – 2015.” Parsimonia 5(1):83–96.

Freeman, R. Edward, and John McVea. 2009. “Strategic Management: A Stakeholder Approach.” SSRN Electronic Journal.

Global Reporting Initiative (GRI). 2023. “Consolidated Set of GRI Sustainability Reporting Standards.”

Global Reporting Initiative Standar. 2023. “GRI G4.” Global Reporting Initiative Standar.

Gujarati, D. N., and D. C. Porter. 2009. Basic Econometrics. 5th ed. McGraw-Hill Education.

Hanifah, Umi, and Universitas Muhammadiyah Surakarta. 2011. “Aktualitas Carbon Emission Disclosure : Sebagai Dasar Dan Arah Pengembangan.” (17):125–35.

Initiative, Global Reporting. 2016. “GRI Standards.”

Kristiani, L. A., and D. N. S. Werastuti. 2020. “Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi.” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) 11(3):487–98.

Latifah, Sri Wahjuni. 2021. “Triple Bottom Line Terhadap Nilai Perusahaan, Gross Profit Margin Sebagai Indikator Ekonomi.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 4(4):544–63. doi: 10.24034/j25485024.y2020.v4.i4.4249.

Lestari, Ade Dwi, and Khomsiyah Khomsiyah. 2023. “Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, Dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan.” Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA) 3(3):514–26. doi: 10.47709/jebma.v3i3.2799.

NCSR. 2023. “NCCR Raih Peringkat Laporan Keberlanjutan Asia (ASRRAT) Ke-19.” National Center for Corporate Reporting. Retrieved (https://nccr.id/articles/nccr-holds-19th-asia-sustainability-report-rating-asrrat/).

Prasetyo, Agung Wendy, Suwarno Suwarno, and Suwandi Suwandi. 2018. “Pengaruh Kinerja Lingkungan Dan Kinerja Komite Audit Terhadap Kinerja Ekonomi Perusahaan.” JIATAX (Journal of Islamic Accounting and Tax) 1(1):49. doi: 10.30587/jiatax.v1i1.448.

Pratama, Muhammad Farizal Gigih Putra, Indah Purnamawati, and Yosefa Sayekti. 2020. “Analisis Pengaruh Kinerja Lingkungan Dan Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan.” Jurnal Akuntansi Universitas Jember 17(2):110. doi: 10.19184/jauj.v17i2.12517.

Rahayu, M., and B. Sari. 2018. “Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan.” IKRA-ITH HUMANIORA: Jurnal Sosial Dan Humaniora 2(2):69–76.

Said, Nusa Idaman, and Satmoko Yudo. 2021. “Status Kualitas Air Di Kolam Bekas Tambang Batubara Di Tambang Satui, Kabupaten Tanah Laut, Kalimantan Selatan.” Jurnal Teknologi Lingkungan 22(1):048–057. doi: 10.29122/jtl.v22i1.3900.