KINERJA KEUANGAN: SALES GROWTH, SUSTAINABILITY REPORT, DAN POLITICAL CONNECTION DALAM PERUSAHAAN PERTAMBANGAN

Rahma Ivena Larissa Asianti, Liliek Nur Sulistiyowati, Ririh Anggraini Setyahety, Tri Jarwa

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui Sales Growth, Sustainability Report, dan Political Connection terhadap kinerja keuangan. Pengujian dilakukan pada 9 sampel perusahaan sektor pertambangan dan energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2022. Hasil penelitian secara parsial menunjukkan bahwa sales growth memiliki pengaruh positif terhadap kinerja keuangan perusahaan, dimensi kinerja ekonomi dalam sustainability report memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan, dimensi kinerja lingkungan dan dimensi kinerja sosial dalam sustainability report tidak berpengaruh terhadap kinerja keuangan perusahaan, political connection berpengaruh namun tidak signifikan terhadap kinerja keuangan perusahaan. Sedangkan secara simultan sales growth, sustainability report, dan political connection berpengaruh dan signifikan terhadap kinerja keuangan.


Keywords


Sales Growth; Sustainability Report (EcDI, EnDI, SoDI); Political Connection; Kinerja Keuangan (ROE)

Full Text:

PDF

References


Alexie, S. (2019). The business of fancydancing: Stories and poems. Brooklyn, NY: Hang Loose Press.

American Psychiatric Association. (2019). Diagnostic and statistical manual of mental disorders (4th ed.). Washington, DC: Author.

Booth-LaForce, C., & Kerns, K. A. (2014). Child-parent attachment relationships, peer relationships, and peer-group functioning. In K. H. Rubin, W. M. Bukowski, & B. Laursen (Eds.), Handbook of peer interactions, relationships, and groups (pp. 490-507). New York, NY: Guilford Press.

Keller, T. E., Cusick, G. R., & Courtney, M. E. (2015). Approaching the transition to adulthood: Distinctive profiles of adolescents aging out of the child welfare system. Social Services Review, 81, 453- 484.

Koo, D. J., Chitwoode, D. D., & Sanchez, J. (2018). Violent victimization and the routine activities/lifestyle of active drug users. Journal of Drug Issues, 38, 1105-1137. Retrieved from http://www2.criminology.fsu.edu/~jdi/

Senior, B., & Swailes, S. (2017). Inside management teams: Developing a teamwork survey instrument. British Journal of Management, 18, 138-153. doi:10.1111/j.1467-8551.2006.00507.x

Shyyan, V., Thurlow, M., & Liu, K. (2015). Student perceptions of instructional strategies: Voices of English language learners with disabilities. Minneapolis, MN: National Center on Educational Outcomes, University of Minnesota. Retrieved from the ERIC database.(ED495903)

Williams, J. H. (2019). Employee engagement: Improving participation in safety. Professional Safety, 53(12), 40-45.

Wolchik, S. A., West, S. G., Sandler, I. N., Tein, J.-Y., Coatsworth, D., Lengua, L.,...Griffin, W. A. (2016). An experimental evaluation of theory-based mother and mother-child programs for children of divorce. Journal of Consulting and Clinical Psychology, 68, 843-856.


Article Metrics

Abstract has been read : 182 times
PDF file viewed/downloaded: 0 times


DOI: http://doi.org/10.25273/capital.v7i1.17441

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Capital is indexed by: