PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Indonesia Sharia Stock Index (ISSI) tahun 2021-2024)

ANGGUN, BERLIN NIKA (2026) PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP SUSTAINABLE DEVELOPMENT GOALS (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Indonesia Sharia Stock Index (ISSI) tahun 2021-2024). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Sustainable Development Goals merupakan agenda pembangunan berkelanjutan yang bertujuan untuk menciptakan keseimbangan antara aspek ekonomi, sosial, dan lingkungan. Perusahaan pertambangan sebagai salah satu sektor yang memiliki kontribusi besar terhadap perekonomian nasional juga memiliki risiko tinggi terhadap kerusakan lingkungan akibat aktivitas operasionalnya. Oleh karena itu, perusahaan dituntut untuk meningkatkan kinerja lingkungan, mengungkapkan informasi lingkungan secara transparan, serta melaksanakan Corporate Social Responsibility sebagai bentuk tanggung jawab terhadap para pemangku kepentingan. Fenomena kerusakan lingkungan yang masih terjadi pada sektor pertambangan menimbulkan pertanyaan mengenai apakah Environmental Performance, Environmental Disclosure, dan Corporate Social Responsibility mampu mendorong pencapaian Sustainable Development Goals pada perusahaan pertambangan yang terdaftar di Indonesia Sharia Stock Index (ISSI). Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) perusahaan pertambangan yang terdaftar di Indonesia Sharia Stock Index (ISSI) periode 2021–2024. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel 10 perusahaan sehingga diperoleh 40 data observasi. Analisis data dilakukan menggunakan analisis regresi linear berganda dengan bantuan program Statistics versi 26. Hasil penelitian menunjukkan bahwa Environmental Performance tidak berpengaruh signifikan terhadap Sustainable Development Goals, Environmental Disclosure berpengaruh positif dan signifikan terhadap Sustainable Development Goals, sedangkan Corporate Social Responsibility tidak berpengaruh signifikan terhadap Sustainable Development Goals. Secara simultan, Environmental Performance, Environmental Disclosure, dan Corporate Social Responsibility , berpengaruh signifikan terhadap Sustainable Development Goals. Kata Kunci: Environmental Performance, Environmental Disclosure, Corporate Social Responsibility (CSR), Sustainable Development Goals (SDGs). ABSTRACT Sustainable Development Goals are a sustainable development agenda aimed at creating a balance between economic, social, and environmental aspects. Mining companies, as one of the sectors that contribute significantly to the national economy, also have a high risk of causing environmental damage due to their operational activities. Therefore, companies are required to improve their Environmental Performance, disclose environmental information transparently, and implement Corporate Social Responsibility as a form of accountability to stakeholders. The phenomenon of environmental degradation that still occurs in the mining sector raises questions about whether Environmental Performance, Environmental Disclosure, and Corporate Social Responsibility can support the achievement of Sustainable Development Goals in mining companies listed on the Indonesia Sharia Stock Index (ISSI). This study employed a quantitative approach. The data used in this research were secondary data obtained from annual reports and sustainability reports of mining companies listed on the Indonesia Sharia Stock Index (ISSI) during the period of 2021–2024. The sampling technique used was purposive sampling, resulting in 10 companies with a total of 40 observation data. Data analysis was conducted using multiple linear regression analysis with the assistance of IBM SPSS Statistics version 26. The results of this study indicate that Environmental Performance has no significant effect on Sustainable Development Goals , Environmental Disclosure has a positive and significant effect on Sustainable Development Goals, while Corporate Social Responsibility has no significant effect on Sustainable Development Goals. Simultaneously, Environmental Performance, Environmental Disclosure, and Corporate Social Responsibility have a significant effect on Sustainable Development Goals. Keywords: Environmental Performance, Environmental Disclosure, Corporate Social Responsibility (CSR), Sustainable Development Goals (SDGs).

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