ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TRIPLE BOTTOM LINE PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

RAMADHANI, FITRI (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TRIPLE BOTTOM LINE PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Perusahaan dalam mempertahankan keberlangungan suatu perusahaan tidak cukup dengan memperhatikan aspek ekonomi (Single Bottom Line) tetapi juga memperhatikan aspek sosial dan lingkungan (Triple Bottom Line). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan Triple Bottom Line. Pengungkapan triple bottom line adalah pengungkapan pada laporan tahunan perusahaan yang menggambarkan kinerja perusahaan kedalam tiga aspek yaitu, ekonomi, sosial dan lingkungan. Penelitian ini menggunakan lima variabel yaitu ukuran perusahaan, profitabilitas, leverage, likuiditas, dan kepemilikan asing. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019. Dari populasi tersebut, diperoleh sebanyak 36 perusahaan yang menjadi sampel penelitian dengan ketentuan menggunakan metode purposive sampling. Pengungkapan triple bottom line pada penelitian ini diukur dengan standar GRI yang terdiri dari 113 item yang harus diungkapkan dalam laporan tahunan perusahaan. Sumber data penelitian ini adalah laporan tahunan perusahaan yang diperoleh dari situs www.idx.co.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap pengungkapan triple bottom line dengan nilai signifikansi 0,005. Profitabilitas tidak berpengaruh signifikan terhadap pengungkapan triple bottom line dengan nilai signifikansi 0,992. Leverage tidak berpengaruh signifikan ter-hadap pengungkapan triple bottom line dengan nilai signifikansi 0,107. Likuiditas tidak berpengaruh signifikan terhadap pengungkapan triple bottom line dengan nilai signifikansi 0,126. Kepemilikan asing tidak berpengaruh signifikan terhadap pengungkapan triple bottom line dengan nilai signifikansi 0,150. Kesimpulan dalam penelitian ini adalah hanya ukuran perusahaan yang ber-pengaruh signifikan terhadap pengungkapan triple bottom line. Sedangkan profit-abilitas, leverage, likuiditas, dan kepemilikan asing tidak berpengaruh signifikan terhadap pengungkapan triple bottom line.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorAne, Lanidn0031126281
Keywords: Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, Kepemilikan Asing, Triple Bottom Line
Subjects: H Social Sciences > HG Finance > HG4301 Trust services. Trust companies
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 25 Feb 2022 01:47
URI: http://digilib.unimed.ac.id/id/eprint/45591

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