Pengaruh Profitabilitas Dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan : Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2011 – 2013

Putra, Aldio Anugrah (2015) Pengaruh Profitabilitas Dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan : Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2011 – 2013. Skripsi thesis, Universitas Tanjungpura.

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Abstract

This study aimed to analyze the impact Profitability represented by Returnon Assets (ROA) and Return on Equity (ROE) as well as Sustainability Reports(SR) represented by Economic Performance Disclosure (PKE), EnvironmentalDisclosure (PKL), and Social Performance Disclosure (PKS) on the value of theCompany mining industries in Indonesia.The population of this study was all companies in Indonesia, which hadpublished a sustainability report from 2011 until 2013. The total sample ware 12determined through purposive sampling, particularly the samples chosen based onthe criteria of the companies which had publishes sustainability and annualreport. Data analysis was conducted by using classical test whilehypothesis testing was assessed by using multiple linear method.Results of this study showed that the Profitability factor represented byReturn on Assets (ROA) and Sustainability SR) represented byEnvironmental Disclosure (PKL), Social Disclosure (PKS) havesignificant impact on the value of mining industries in Indonesia while themeasure of Return On Equity (ROE), the Profitability and EconomicPerformance Disclosure (PKE) representing Sustainability Report (SR) haveno significant effect on the value of companies in Indonesia.Keywords : Return on ROA), Return on Equity (ROE), SustainabilityReport Sustainability Report (SR), Economic PerformanceDisclosure PKE), Environmental Disclosure (PKL), SocialPerformance Disclosure (PKS), Value of Companies. ABSTRAK Penelitian ini bertujuan untuk menganalisis Profitabilitas yang diwakilioleh Return On Asset (ROA) dan Return On Equity (ROE) serta laporankeberlanjutan / Sustainability Report (SR) yang diwakili Pengungkapan KinerjaEknomi (PKE), Pengungkapan Kinerja Lingkungan (PKL), PengungkapanKinerja Sosial (PKS) terhadap Nilai Perusahaan pada perusahaan pertambangan diIndonesia.Populasi dari penelitian ini adalah semua perusahaan di Indonesia yangtelah menerbitkan laporan keberlanjutan pada tahun 2011 2013. Totalsampel penelitian adalah 12 perusahaan yang ditentukan purposivesampling yang merupakan perusahaan yang menerbitkan sustainability report danlaporan tahunan. Analisis data dilakukan dengan uji klasik dan pengujianhipotesis dengan metode regresi linear berganda.Hasil dari penelitian ini menunjukkan faktor Profitabilitas yangtelah diwakili Return On Asset (ROA) dan keberlanjutan / SustainabilityReport (SR) yang diwakili Pengungkapan Kinerja Lingkungan (PKL),Pengungkapan Kinerja Sosial (PKS) signifikan terhadap nilai perusahaanpertambangan di Indonesia, sedangkan ukuran Return On Equity (ROE) yangmewakili Profitabilitas dan Pengungkapan Kinerja Eknomi (PKE) yang mewakililaporan keberlanjutan / Sustainability Report (SR) tidak berpengaruh signifikanterhadap Nilai Perusahaan Indonesia.Pengungkapan Kinerja Sosial (PKS), Nilai Perusahaan.

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