Analisis Penerapan Sustainable Development Goals (SDGs) dan Sustainability Report Terhadap Profitabilitas Perusahaan Di Indonesia

Yoko Tristiarto; Wahyudi Wahyudi; Sugianto Sugianto

doi:10.37817/ikraith-ekonomika.v7i2.3352

Yoko Tristiarto
Wahyudi Wahyudi
Sugianto Sugianto

DOI: https://doi.org/10.37817/ikraith-ekonomika.v7i2.3352

Abstrak

ABSTRAK
PBB menetapkan Sustainable Development Goals (SDGs) sejak tahun 2015 sebagai pedoman
global dalam menjaga stabilitas ekonomi, sosial, lingkungan serta keadilan. Penelitian ini bertujuan
untuk menganalisis pengaruh penerapan indikator ekonomi dalam Sustainable Development Goals
(SDGs) dan Sustainability Report terhadap profitabilitas perusahaan yang diukur menggunakan
return on asset (ROA). Populasi yang digunakan merupakan seluruh perusahaan yang terdaftar di
Bursa Efek Indonesia dan mengeluarkan sustainability report tahun 2020 hingga 2022. Dengan
teknik purposive sampling, didapatkan sampel 70 perusahaan. Teknik analisis data menggunakan
regresi data panel dengan program aplikasi E-Views 12 dan tingkat signifikansi 5%. Penelitian ini
menemukan bahwa indikator ekonomi dalam Sustainable Development Goals (SDGS) berpengaruh
negatif terhadap profitabilitas perusahaan dan indikator ekonomi dalam sustainability report
berpengaruh positif terhadap profitabilitas perusahaan.
Kata Kunci: Indikator Ekonomi, SDGs, Laporan Keberlanjutan, Profitabilitas.
ABSTRACT
The UN has set Sustainable Development Goals (SDGs) since 2015 as global guidelines in
maintaining economic, social, environmental stability and justice. The purpose of this study to
analyze the effect of applying economic indicators in the Sustainable Development Goals (SDGs)
and Sustainability Reports on company profitability as measured using return on assets (ROA). The
population used is all companies listed on the Indonesia Stock Exchange and issuing sustainability
reports from 2020 to 2022. Using a purposive sampling technique, a sample of 70 companies was
obtained. The data analysis technique uses panel data regression with the E-Views 12 application
program and a significance level of 5%. This study found that economic indicators in the Sustainable
Development Goals (SDGS) have a negative effect on company profitability and economic
indicators in sustainability reports have a positive effect on company profitability.
Keywords: Economy Indicator, SDGs, Sustainability Report, Profitability

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