PENGARUH PENGUNGKPAN LINGKUNGAN, SOSIAL DAN TATA KELOLA (LST) TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)
DOI:
https://doi.org/10.59407/jmie.v1i2.425Keywords:
Tanggung jawab sosial, Pengungkapan Lingkungan, Tata Kelola, kinerja keuanganAbstract
ABSTRAK
Penelitian dilaksanakan guna menganalisis dampak penerapan informasi lingkungan, sosial, dan tata kelola terhadap kinerja keuangan perusahaan manufaktur di BEI (2018-2021) menggunakan metode kuantitatif dengan 43 sampel perusahaan. Sumber data sekunder dari laporan keuangan, laporan tahunan, serta laporan keberlanjutan digunakan, dengan purposive sampling menghasilkan 146 data observasi. Penelitian ini menggunakan standar Peraturan OJK No. 51/POJK.03/2017 mengenai Penerapan Keuangan Berkelanjutan untuk Lembaga Emiten, Jasa Keuangan, dan Perusahaan Publik. Fokus penelitian ini adalah pengungkapan lingkungan, sosial, dan tata kelola oleh perusahaan manufaktur yang ada di BEI. Hasil yang didapatkan menunjukkan jika pengungkapan informasi lingkungan mempengaruhi secara positif dan signifikan terhadap kinerja keuangan perusahaan. Pengungkapan informasi sosial dan tata kelola tidak memiliki dampak yang signifikan pada kinerja keuangan.
Kata Kunci : Sosial, Pengungkapan Lingkungan, Tata Kelola, dan Kinerja Keuangan.
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