Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Kinerja Keuangan Terhadap Sustainability Report Disclosure Pada Perusahaan Sektor Pertambangan yang Terdaftar Di BEI

Putri, Nabila Amelia (2025) Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Kinerja Keuangan Terhadap Sustainability Report Disclosure Pada Perusahaan Sektor Pertambangan yang Terdaftar Di BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility dan kinerja keuangan terhadap Sustainability Report Disclosure pada perusahaan subsektor pertambangan di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keuangan, dan Sustainability Report periode 2022–2024. Sebanyak 14 perusahaan dipilih sebagai sampel melalui purposive sampling. Hasil penelitian menunjukkan bahwa Corporate SocialResponsibility tidak berpengaruh terhadap Sustainability Report Disclosure, sedangkan kinerja keuangan berpengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa kapasitas finansial perusahaan berperan lebih besar dalam mendorong keterbukaan pelaporan keberlanjutan dibandingkan dengan pelaksanaan aktivitas sosial dan lingkungan. Penelitian ini menyarankan peningkatan dokumentasi kegiatan keberlanjutan serta penggunaan variabel tambahan pada penelitian selanjutnya untuk memperluas pemahaman mengenai Sustainabilitiy Report Disclosure.

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