The Influence of Sustainability Report Disclosure on the Profitability of Food and Beverage Companies in Indonesia
DOI:
https://doi.org/10.32585/jbfe.v5i1.5645Keywords:
Sustainability Report, Return on Assets, Return on EquityAbstract
Currently, companies are not only preparing financial statements but also need to create sustainability reports. This is important as an indicator of how well the company can manage the impact of its operations on the 3Ps (Profit, People, Planet). This scientific writing aims to analyze the effect of sustainability report disclosure on the profitability of companies, proxied by Return on Assets (ROA) and Return on Equity (ROE), in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2022. The analysis method in this research uses quantitative data. The testing stages in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression, partial tests (T-tests), simultaneous tests (F-tests), and the coefficient of determination (R²). The sample used in this study consists of food and beverage companies listed on the IDX, with a total of 17 companies meeting the predetermined criteria. The data used is secondary data, with multiple linear regression analysis tested using SPSS software version 23 as the analytical tool. The results of the t-test on the influence of the sustainability report on Return on Assets show that the economic category has a significance value of 0.197 > 0.05, meaning that the economic category does not partially affect Return on Assets. The environmental category has a significance value of 0.558 > 0.05, meaning that the environmental category does not partially affect Return on Assets. The social category has a significance value of 0.100 > 0.05, meaning that the social category does not partially affect Return on Assets. The results on the influence on Return on Equity indicate that the economic category has a significance value of 0.813 > 0.05, meaning that the economic category does not partially affect Return on Equity. The social category has a significance value of 0.875 > 0.05, meaning that the social category does not partially affect Return on Equity.
Downloads
References
Akasha Wira Internasional Tbk. (2021-2022). Laporan Keuangan. IDX. https://akashainternational.com/
Akasha Wira Internasional Tbk. (2021-2022). Sustainability Report. https://akashainternational.com/id_ID/sustainability-report/
Anisah, N., & Silfia, F. A. (2023). Pengaruh pengungkapan pada sustainability report terhadap kinerja keuangan perusahaan. Akuntansi Dan Manajemen, 18(2), 70–86. https://doi.org/10.30630/jam.v18i2.235
Astuti, A. D., & Juwenah, J. (2017). Pengaruh pengungkapan sustainability report terhadap nilai perusahaan yang tergabung dalam LQ 45 tahun 2012-2013. Accounthink: Journal of Accounting and Finance, 2(1), 301–313. https://doi.org/10.35706/acc.v2i01.733
Azwar, N. F. F., Kusumastuti, R., & Zulma, G. W. M. (2023). Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan finance yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Ekonomis: Journal of Economics and Business, 7(2), 1062. https://doi.org/10.33087/ekonomis.v7i2.1329
Bukhori, M. R. T., & Sopian, D. (2017). Pengaruh sustainability terhadap kinerja keuangan. Sikap, 2(1), 35–48.
Fatchan, I. N., & Trisnawati, R. (2018). Pengaruh good corporate governance pada hubungan antara sustainability report dan nilai perusahaan. Riset Akuntansi Dan Keuangan Indonesia, 1(1), 25–34. https://doi.org/10.23917/reaksi.v1i1.1954
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (Edisi ke-9). http://slims.umn.ac.id//index.php?p=show_detail&id=19545
Hery. (2017). Teori akuntansi: Pendekatan konsep dan analisis. PT Grasindo.
Indofood CBP Sukses Makmur Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.indofoodcbp.com/
Indofood CBP Sukses Makmur Tbk. (2021-2022). Sustainability Report. https://www.indofoodcbp.com/
Indofood Sukses Makmur Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.indofood.com/
Indofood Sukses Makmur Tbk. (2021-2022). Sustainability Report. https://www.indofood.com/page/sustainability-report
Kasmir. (2018). Analisis laporan keuangan. Rajawali Pers. Depok.
Kemenperin. (2021). Industri makanan dan minuman diakselerasi menuju transformasi digital. Retrieved from https://kemenperin.go.id/artikel/22485/Industri-Makanan-dan-Minuman-Diakselerasi-Menuju-Transformasi-Digital
Kemenperin. (2022). Industri makanan dan minuman tumbuh 3,57% di kuartal III 2022. Retrieved from https://kemenperin.go.id/artikel/23696/Kemenperin:-Industri-Makanan-dan-Minuman-Tumbuh-3,57-di-Kuartal-III-2022
Manisa, D. E., & Defung, F. (2017). Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. FORUM EKONOMI, 19(2).
Mulpiani, W. (2019). Pengaruh pengungkapan sustainability report terhadap kinerja perusahaan publik di Indonesia. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 2(2), 77–90. https://doi.org/10.29303/akurasi.v2i2.16
Multi Bintang Indonesia Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.multibintang.co.id/id/
Multi Bintang Indonesia Tbk. (2021-2022). Sustainability Report. https://www.multibintang.co.id/id/
Otoritas Jasa Keuangan Republik Indonesia. (2017). SAL POJK 51 - Keuangan Berkelanjutan.
Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas. (2012).
Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder theory. Management Faculty Publications, 9(4). https://scholarship.richmond.edu/management-faculty-publications/107/
Prasidha Aneka Niaga Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.prasidha.co.id/index.html
Prasidha Aneka Niaga Tbk. (2021-2022). Sustainability Report. https://www.prasidha.co.id/index.html
Pratiwi, A., Zakiyyatul Laila, K., & Anondo, D. (2022). Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan perbankan di Indonesia. Jurnal Akuntansi Terapan Dan Bisnis, 2(1), 60–71. https://doi.org/10.25047/asersi.v2i1.3313
PT Buyung Poetra Sembada Tbk. (2021-2022). Laporan Keuangan. IDX. https://topikoki.com/laporan/
PT Buyung Poetra Sembada Tbk. (2021-2022). Sustainability Report. https://topikoki.com/
PT Campina Ice Cream Industry Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.campina.co.id/id/laporan-keuangan/
PT Campina Ice Cream Industry Tbk. (2021-2022). Sustainability Report. https://www.campina.co.id/id/laporan-keberlanjutan/
PT Diamond Food Indonesia Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.diamondfoodindonesia.com/financial-result
PT Diamond Food Indonesia Tbk. (2021-2022). Sustainability Report. https://www.diamondfoodindonesia.com/sustainability-report
PT FKS Food Sejahtera Tbk. (2021-2022). Laporan Keuangan. IDX. https://fksfs.co.id/
PT FKS Food Sejahtera Tbk. (2021-2022). Sustainability Report. https://fksfs.co.id/
PT Garudafood Putra Putri Jaya Tbk. (2021-2022). Laporan Keuangan. IDX. https://garudafood.com/laporan-keuangan-ida
PT Garudafood Putra Putri Jaya Tbk. (2021-2022). Sustainability Report. https://garudafood.com/laporan-tahunan-ida
PT MAP Boga Adiperkasa Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.mbai.co.id/en/
PT MAP Boga Adiperkasa Tbk. (2021-2022). Sustainability Report. https://www.mbai.co.id/en/investors/
PT Nippon Indosari Corpindo Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.sariroti.com/id
PT Nippon Indosari Corpindo Tbk. (2021-2022). Sustainability Report. https://www.sariroti.com/id/informasi-investor/laporan-keberlanjutan
PT Sariguna Primatirta Tbk. (2021-2022). Laporan Keuangan. IDX. https://tanobel.com/laporan-keuangan/
PT Sariguna Primatirta Tbk. (2021-2022). Sustainability Report. https://tanobel.com/laporan-keberlanjutan/
PT Wilmar Cahaya Indonesia Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.wilmarcahayaindonesia.com/
PT Wilmar Cahaya Indonesia Tbk. (2021-2022). Sustainability Report. https://www.wilmarcahayaindonesia.com/
Putra, Y. P., & Subroto, T. A. (2022). Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 1327–1338. https://doi.org/10.37676/ekombis.v10i2.2272
Sabrina, & Lukman, H. (2019). Pengaruh sustainability report terhadap kinerja keuangan perusahaan perbankan. Jurnal Paradigma Akuntansi, 1(2), 477. https://doi.org/10.24912/jpa.v1i2.5018
Sari, N. R., & Wahyuningtyas, E. T. (2020). Studi penerapan green accounting dan pengungkapan sustainability reporting terhadap profitabilitas. PROSIDING NATIONAL CONFERENCE FOR UMMAH (NCU), 1(1). www.idx.co.id
Sekar Bumi Tbk. (2021-2022). Laporan Keuangan. IDX. https://sekarbumi.com/id/
Sekar Bumi Tbk. (2021-2022). Sustainability Report. https://sekarbumi.com/id/sustains-reports/
Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Syairozi, M. I. (2019). Pengungkapan CSR pada perusahaan manufaktur dan perbankan. Tidar Media.
Tunas Baru Lampung Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.tunasbarulampung.com/
Tunas Baru Lampung Tbk. (2021-2022). Sustainability Report. https://www.tunasbarulampung.com/laporan-berkelanjutan/
Ultra Jaya Milk Industry Tbk. (2021-2022). Laporan Keuangan. IDX. https://www.ultrajaya.co.id/
Ultra Jaya Milk Industry Tbk. (2021-2022). Sustainability Report. https://www.ultrajaya.co.id/investor-relation/sustainability-report/
Ulum, I. (2017). Intellectual capital: Model pengukuran, framework pengungkapan dan kinerja organisasi. Penerbit Universitas Muhammadiyah Malang.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Journal of Business, Finance, and Economics (JBFE)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with the Journal Of Business, Finance, and Economics (JBFE) agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
