Pengaruh Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan yang Dimoderasi oleh Kepercayaan Investor (Studi Empiris Perusahaan Sektor Industri Konsumsi di BEI Tahun 2020-2023)

Sri Wahyuni Setyani, M. Cholid Mawardi, Junaidi Junaidi

Abstract


This study aims to determine the effect of environmental, social, and economic dimensions of sustainability reporting disclosure on financial performance and the effect of environmental, social, and economic dimensions of sustainability reporting disclosure on financial performance moderated by investor confidence. The independent variables in this study are the environmental dimension, social dimension, and economic dimension, while the dependent variable is financial performance, and the moderating variable is investor confidence. The type of research used is explanation. The data used is secondary data obtained by documentation techniques, namely collecting data through the official IDX website and the official website of each company. The population that is the object of this study is the consumer industry sector listed on the IDX in 2020-2023, as many as 207 consumer industry sector companies. Sample selection using purposive sampling technique, so that a final sample of 14 companies were obtained. To solve the problems in this study using normality test, classical assumption test, multiple linear regression analysis, hypothesis test, and Moderated Regression Analysis test. So the results of the study show that partially the environmental dimension does not affect financial performance, the social dimension has a significant negative effect on financial performance, the economic dimension has a significant positive effect on financial performance, and investor confidence has not been able to moderate the relationship between the environmental, social, and economic dimensions on financial performance.

Keywords: Environmental dimension, social dimension, economic dimension, financial performance, investor confidence.

 


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