PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Indeks Saham Sri Kehati yang Tercatat di Bursa Efek Indonesia Tahun 2017-2021)

  • Egilia Siarsyah Herditami Universitas pancasila
  • Yetty Murni Universitas Pancasila
  • Tri Astuti Universitas Pancasila
DOI: https://doi.org/10.35814/relevan.v4i1.5444
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Keywords: Keyword: Sustainability Report (SR), Leverage, Growth Opportunity, profitability

Abstract

This study aims to determine the effect of disclosure of sustainability reports, leverage, and growth opportunities on company profitability (ROA). The sample used is a company with the Indonesian Biodiversity Sustainable and Responsible Investment (SRI) stock index (KEHATI) for the 2017-2021 research period. The sample selection technique uses a purposive sampling method so that 9 samples of companies are obtained and the type of data used is secondary data taken from the Indonesia Stock Exchange. The analytical method uses multiple linear regression using the Eviews-12 program. The results of the study show that environmental performance, economic performance, social performance in sustainability reports, and growth opportunities have no effect on profitability (ROA proxy). Meanwhile, leverage has a significant negative effect on profitability (ROA proxy). And the results of the determinant value (R2) in this study amounted to 57.98%, meaning that sustainability reports, leverage, and growth opportunities contributed 57.98% to profitability (ROA proxy) and the remaining 42.08% was explained by other variables not used in this study.

Published
2023-11-29
How to Cite
Herditami, E. S., Murni, Y., & Astuti, T. (2023). PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Indeks Saham Sri Kehati yang Tercatat di Bursa Efek Indonesia Tahun 2017-2021). RELEVAN : Jurnal Riset Akuntansi, 4(1), 45-61. https://doi.org/10.35814/relevan.v4i1.5444
Section
Articles