The Influence Of Sustainability Report Towards The Company's Financial Performance: An Empirical Study Of Oil And Gas Industry Listed In Indonesian Stock Exchange (Idx) 2007-2011

Husna, PrasidaNurul (2014) The Influence Of Sustainability Report Towards The Company's Financial Performance: An Empirical Study Of Oil And Gas Industry Listed In Indonesian Stock Exchange (Idx) 2007-2011. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Sustainability Report terhadap kinerja keuangan perusahaan (profitabilitas, likuiditas, book value, dan leverage). Sampel penelitiannya adalah perusahaan yang mengungkapkan Sustainability Report yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2007- 2011. Perusahaan minyak dan gas dipilih karena merupakan sektor penyumbang terbesar kerusakan lingkungan. Data clikumpulkan dengan metode purposive sampling. Adapun sampel yang (lig unakan adalah 35 perusahaan. Penelitian ini menggunakan regresi linear untuk analisis data. Hasil pengujian menunjukkan bahwa pengungkapan Sustainability Report bepengaruh terhadap profitabilitas dan likuiditas. S edangkan pengungkapan Sustainability Report tidak berpengaruh terhadap book value dan leverage. Hal ini berarti bahwa dengan adanya pengungkapan SR yang dilakukan perusahaan akan meningkatkan profitabilitas dan likuiditas perusahaan, sedangkan tidak berpengaruh terhadap book value m aupun leverage. Tidak adanya pengaruh yang signifikan dan pengungkapan Sustainability Report di book value dan leverage tampaknya disebabkan oleh rendahnya tingkat pengungkapan Sustainability Report di Indonesia.

English Abstract

This study is aimed to analyze the influence of Sustainability Report (SR) disclosure on the companys financial performance (profitability, liquidity, book value, and leverage). Samples of this research are the oil and gas companies that published SR which listed in Indonesian Stock Exchange (IDX) during 2007-2011. Oil and gas companies were chosen because they were the largest contributor to the environment destruction. Data were collected by purposive sampling method and the samples used were 35 companies. This study uses linear regression for data analysis. The results show that the disclosure of SR have influence towards companys financial performance especially profitability and liquidity. Whereas the disclosure of sustainability report do not have influence towards book value and leverage. This means that in the presence of SR disclosure by the company will increase the profitability and liquidity of the company, whereas for book value and leverage has no effect. The absence of significant influence of sustainability report towards book value and leverage appears due to the low levels of the disclosure of sustainability report in Indonesia.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2014/181/051403079
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	09 Jun 2014 14:59
Last Modified:	21 Oct 2021 01:27
URI:	http://repository.ub.ac.id/id/eprint/107191

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