PENGARUH ENVIRONMENTAL PERFORMANCE DISCLOSURE, SOCIAL PERFORMANCE DISCLOSURE, DAN GOOD CORPORATE GOVERNANCE, TERHADAP SUSTAINABILITY FINANCIAL PERFORMANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023

INTAN, MAWARNI PENGARUH ENVIRONMENTAL PERFORMANCE DISCLOSURE, SOCIAL PERFORMANCE DISCLOSURE, DAN GOOD CORPORATE GOVERNANCE, TERHADAP SUSTAINABILITY FINANCIAL PERFORMANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023. IFI-JEB : INDO-FINTECH INTELLECTUALS JOURNAL OF ECONOMICS AND BUSINESS.

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Abstract

Abstract. Sustainability financial performance is a company's ability to generate long-term profits in maintaining financial performance in a sustainable manner. This study aims to determine the influence of environmental performance disclosure, social performance disclosure, and good corporate governance on sustainability financial performance in mining companies on the Indonesia Stock Exchange for the 2021-2023 period. This study uses quantitative research methods and uses secondary data obtained from sustainability reports, annual reports and PROPER rating decrees. The research population is 49 mining companies on the IDX in 2021-2023, and a sample of 16 companies was taken using the purposive sampling technique. The data analysis used SPSS 25 using multiple linear regression analysis, classical assumption test, and hypothesis test. The results of the study showed that environmental performance disclosure had no effect on sustainability financial performance, while the variables of social performance disclosure and good corporate governance had a significant negative effect on sustainability financial performance. Keywords: Sustainability Financial Performance, Environmental Performance Disclosure, Social Performance Disclosure, Good Corporate Governance. Abstrak. Sustainability financial performance merupakan suatu kemampuan perusahaan dalam menghasilkan profit jangka panjang dalam mempertahankan kinerja keuangan secara berkelanjutan. Penelitian ini bertujuan untuk mengetahui pengaruh environmental performance disclosure, social performance disclosure, dan good corporate governance terhadap sustainability financial performance pada perusahaan pertambangan di Bursa Efek Indonesia periode tahun 2021-2023. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder yang diperoleh dari sustainability report, annual report dan sk peringkat PROPER. Populasi penelitian yaitu perusahaan pertambangan di BEI tahun 2021-2023 sebanyak 49 perusahaan, dan sampel sebanyak 16 perusahaan yang diambil menggunakan teknik purposive sampling. Analisis data menggunakan SPSS 25 dengan menggunakan analisis regresi linear berganda, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukan environmental performance disclosure tidak berpengaruh terhadap sustainability financial performance, sedangkan variabel social performance disclosure dan good corporate governance berpengaruh negatif signifikan terhadap sustainability financial performance. Kata Kunci: Sustainability Financial Performance, Environmental Performance Disclosure, Social Performance Disclosure, Good Corporate Governance.

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