Pengaruh Corporate Sustainable Performance Terhadap Comprehensive Financial Performance

Agus  Athori; Hanifah Puspita Sari; Marhaendra Kusuma; Yuniep Mujati  Suaidah

doi:10.32534/jpk.v12i1.6767

Authors

Agus Athori Fakultas Ekonomi, Universitas Islam Kadiri
Hanifah Puspita Sari Politeknik Negeri Malang
Marhaendra Kusuma Fakultas Ekonomi, Universitas Islam Kadiri
Yuniep Mujati Suaidah ITEBIS PGRI Dewantara Jombang

DOI:

https://doi.org/10.32534/jpk.v12i1.6767

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menguji pengaruh Corporate Sustainable Performance yang diproksikan dengan ESG Score terhadap Comprehensive Financial Performance yang diukur dengan ROA laba bersih, ROA laba komprehensif, dan ROE laba yang diatribusi.

Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel terdiri dari 127 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020–2023 dengan total 497 data observasi.

Temuan Utama – Hasil penelitian menunjukkan bahwa ESG Score berpengaruh positif signifikan terhadap ROA berbasis laba bersih, ROA berbasis laba komprehensif, dan ROE berbasis laba yang diatribusi. Artinya, semakin tinggi kinerja keberlanjutan perusahaan, semakin baik pula kinerja keuangan komprehensifnya. Capaian kinerja ESG yang optimal mendorong citra positif, peningkatan efisiensi operasional, serta akurasi informasi keuangan.

Implikasi Teori dan Kebijakan – Temuan ini memperkuat teori stakeholder bahwa keseimbangan perhatian pada aspek ekonomi, sosial, dan lingkungan berdampak positif pada kinerja perusahaan. Implikasi kebijakan mendorong perlunya penguatan komitmen keberlanjutan perusahaan serta transparansi dalam pengungkapan ESG.

Kebaruan Penelitian – Penelitian ini menawarkan kebaruan dengan menguji pengaruh ESG Score tidak hanya terhadap ROA laba bersih, tetapi juga terhadap ROA laba komprehensif dan ROE laba yang diatribusi sebagai bentuk pengukuran kinerja keuangan yang lebih menyeluruh dan relevan secara akuntansi.

Keywords:

Corporate Sustainable Performance, ESG Score, ROA laba bersih, ROA laba komprehensif, ROE laba yang diatribusi

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