Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia

Abstract

The purpose of this study is to examine and analyze financial performance as proxied by ROA (Return on Assets) and ROE (Return on Equity) with the influence of Corporate Social Responsibility (CSR) variables, the board of directors, and Sustainable Development Goals (SDGs) as intervention variable. The sample selection method uses a purposive sampling method that uses several criteria with the object of research being companies listed on the Indonesia Stock Exchange and the National Center for Sustainability Reporting (NCSR) in 2018-2020. Where the results of the data obtained amounted to 52 data obtained from secondary data. Data analysis used path analysis with Normality Test, Hypothesis Testing which was processed with SPSS Version 22 for windows. The results showed that: (1) Corporate Social Responsibility (CSR) had a significant positive effect on the Sustainable Development Goals (SDGs); (2) The board of directors has no significant effect on the Sustainable Development Goals (SDGs); (3) Sustainable Development Goals (SDGs) have a significant positive effect on financial performance; (4) Corporate Social Responsibility (CSR) has a significant positive effect on financial performance; and (5) the board of directors has no significant effect on financial performance.

Analysis of Corporate Social Responsibility (CSR) Implementation in The Achievement of Sustainable Development Goals (SDGs): Study of CSR Activities at PT Bio Farma (Persero) West Bandung

“…It can be seen from the significance value <0.05, which is 0.026. In line with the results of research by Farida (2022), CSR positively affects SDGs. Through CSR programs, companies can contribute significantly to the achievement of SDGs by implementing social responsibility that aims to improve the quality of life of the community, preserve and protect the environment, and prioritize the value of social justice.…”

“…The results of research conducted by Yuliasih and Susetyo (2020) show that CSR positively affects efforts to achieve SDGs. Farida (2022) shows that CSR has a significant positive effect on SDGs, while CSR has no impact on ROE in companies listed on the IDX and NCSR. Then, research by Saputra (2018) shows that CSR and ROE significantly affect SDGs, while CSR has no significant effect on ROE.…”

“…Based on these conditions, the company's CSR activities play an important role in improving the condition of the surrounding community. In addition, CSR activities are also expected to improve the company's image and reputation in the eyes of stakeholders (Farida, 2022).…”

Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan)

“…Diharapakan tujuan dan target tersebut tercapai pada tahun 2030. (Farida, 2022) Menurut Sustainable Development Report 2022, (Sachs et al, 2022)…”

Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia?

“…Tampaknya meskipun aspek sustainability terkait kontribusi pencapaian tujuan SDGs menjadi tren baru bagi manajemen perusahaan tetapi kualitas pengungkapan sebagai bentuk pertanggungjawaban masih belum menjadi fokus perhatian. Hal itu didukung oleh penelitian yang dilakukan Alfiyah & Arsjah (2021) serta Farida (2022) yang menemukan hasil bahwa semakin banyak pengungkapan SDGs maka dapat meningkatkan ROA perusahaan. Berbeda halnya dengan ketika menilik lebih lanjut terkait kualitas pengungkapannya.…”