KINERJA KEUANGAN: SALES GROWTH, SUSTAINABILITY REPORT, DAN POLITICAL CONNECTION DALAM PERUSAHAAN PERTAMBANGAN
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.
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DOI: http://doi.org/10.25273/capital.v7i1.17441
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