Pengaruh Corporate Sustainable Performance Terhadap Comprehensive Financial Performance
DOI:
https://doi.org/10.32534/jpk.v12i1.6767Kata Kunci:
Corporate Sustainable Performance, ESG Score, ROA laba bersih, ROA laba komprehensif, ROE laba yang diatribusiAbstrak
Riset bertopik sustainable performance selama ini, dalam menguji keterkaitannya dengan financial performance, hanya melibatkan profitabilitas berbasis laba bersih. Padahal laporan keuangan sekarang, selain menyajikan laba bersih juga menyajikan laba komprehensif (dampak pergeseran historical cost ke fair value accounting) dan laba yang diatribusi (dampak pergeseran parent theory ke entity theory). Tujuan penelitian ini adalah membuktikan pengaruh corporate sustainable performance yang diukur dengan ESG Score terhadap comprehensive financial performance yang diukur dengan ROA laba bersih, ROA laba komprehensif dan ROE laba yang diatribusi. Data penelitian ini adalah ESG Score dan laporan keuangan 127 perusahaan yang terdaftar Bursa Efek Indonesia periode 2020-2023 dengan data observasi sebanyak n : 497. Teknik analisis data dengan analisis regresi linier berganda. ESG Score berpengaruh positif signifikan terhadap ROA laba bersih, ROA laba komprehensif dan ROE laba yang diatribusi. Makna dari hasil penelitian ini adalah bahwa perusahaan dengan kinerja keberlanjutan yang bagus, unggul dalam setiap indikator pilar-pilar ESG score, terbukti juga bagus kinerja keuangan komprehensifnya. Kebaruan penelitian ini adalah menguji pengaruh Corporate Sustainable Performance terhadap Comprehensive Financial Performance (ROA laba bersih, ROA laba komprehensif dan ROE laba yang diatribusi).
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Hak Cipta (c) 2025 Agus Athori, Hanifah Puspita Sari, Marhaendra Kusuma, Yuniep Mujati Suaidah
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