Pengaruh Laporan Keberlanjutan dan Efisiensi Produksi Terhadap Profitabilitas Perusahaan Manufaktur Sektor Industri Dasar dan Kimia

Putri Hidayatun Nafi’ah, Abdul Wahid Mahsuni, Umi Nandiroh

Abstract


This study explores the effect of sustainability reporting and production efficiency on the profitability of manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Sustainability reporting is assessed through a disclosure index based on the Global Reporting Initiative (GRI) standards, covering three dimensions: economic, environmental, and social. Production efficiency is proxied by the operational efficiency ratio, while profitability is measured using Return on Assets (ROA). The sample comprises 13 companies selected through purposive sampling based on specific criteria. Data analysis is conducted using multiple linear regression with classical assumption testing as a prerequisite. The findings reveal that, partially, sustainability reporting has a significant negative effect on profitability. In contrast, production efficiency shows no significant effect. However, when tested simultaneously, both independent variables are found to significantly influence profitability. These results highlight the importance of aligning sustainability strategies with operational efficiency to enhance financial performance in a sustainable manner.

Keywords: Sustainability reporting; production efficiency; profitability; basic and chemical industry; ROA; GRI; financial performance


Full Text:

PDF

References


Adhima, R. (2011). Pengaruh pengungkapan sustainability report terhadap profitabilitas perusahaan. Jurnal Akuntansi dan Keuangan, 13(2), 145–156. https://jurnal.unimed.ac.id/2012/index.php/eua/article/view/7427

Arifin, A., & Nugroho, S. (2023). Moderasi ukuran perusahaan terhadap pengaruh ESG terhadap profitabilitas. Jurnal Riset Keuangan dan Bisnis, 16(1), 77–92.

Asosiasi Plastik Indonesia. (2022). Efisiensi produksi di industri plastik nasional: Tantangan dan strategi. Jakarta: API.

Fahriani, D. (2018). Pengaruh efisiensi operasional terhadap profitabilitas pada perusahaan manufaktur. Jurnal Ekonomi dan Manajemen, 10(1), 1–12. https://jurnal.dharmawangsa.ac.id/index.php/juwarta/article/view/146

Fitri, L., & Salsabilla, D. (2024). Pengaruh pengendalian biaya produksi dan efisiensi operasional terhadap profitabilitas pada perusahaan sub sektor pulp dan kertas yang terdaftar di BEI. Jurnal Manajemen Industri, 7(2), 102–117.

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.

Halim, A., & Wijaya, Y. (2023). Penerapan teknologi efisiensi energi dan dampaknya terhadap margin keuntungan perusahaan. Jurnal Keuangan dan Bisnis, 14(3), 205–219.

IAIN Kediri. (2023). Laporan kinerja profitabilitas perusahaan sektor plastik dan kemasan di BEI 2020–2023. Kediri: IAIN Press. https://etheses.iainkediri.ac.id/15057/2/934403820_bab1.pdf

Mahsuni, A. W. (2021). Science Accounting Agency Theory Review from the Perspective of Javanese Cultural Values (Study on BMT WM). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(4), 9579–9585.

Mahsuni, A. W., & Hidayati, I. (2025). Strategi Penghindaran Pajak dan Profitabilitas: Pengaruhnya terhadap Nilai Perusahaan. e_Jurnal Ilmiah Riset Akuntansi, 14(01), 84–94.

Mahsuni, A. W., Wardani, N. L., Pramudya, M. A., Fadhilah, M. U., & Irianto, A. F. (2024). Filosofi Kekuasan Dan Politik Dalam Organisasi. Jurnal Ilmiah Research Student, 1(3), 607–617.

Marismiati, M., & Azhar, A. (2022). Pengaruh biaya produksi terhadap laba bersih pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019–2020. Land Journal, 3(1), 30–36. https://ejurnal.ulbi.ac.id/index.php/jurnalland/article/view/1746/909

Nandiroh, U. (2023). Corporate Social Responsibility and Financial Performance in Shariah Banks: A Review. Jurnal Ilmiah Ekonomi Islam, 9(03), 4671–4678.

Nandiroh, U., Hidayati, I., & Anggraeni, V. (2023). Good Corporate Governance and Financial Performance of Shariah Banks in Indonesia: Literature Review. Asian Journal of Management, Entrepreneurship and Social Science, 3(03), 369–384.

Nandiroh, U., Pratikto, H., & Wardana, L. W. (2024). Investigating Taxpayers Intention to Accept Online Tax Filing System: An Indonesian Perspective. Asian Journal of Management, Entrepreneurship and Social Science, 4(02), 256–273.

Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. New York: Free Press.

Puspita, M., & Jasman, A. (2022). Pengaruh sustainability report terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Jurnal KRISNA: Kumpulan Riset Akuntansi, 14(1). https://jurnal.stie.asia.ac.id/index.php/jpro/article/view/2219

Puspitasari, N., & Rahman, H. (2024). Pengaruh biaya produksi terhadap profitabilitas pada CV. Syafa. Jurnal Akuntansi dan Bisnis, 19(1), 15–28. https://journal.ikopin.ac.id/index.php/covalue/article/view/4498

Septina, N. R. A., & Idawati, W. (2023). Pengaruh laporan keberlanjutan (sustainability reporting) terhadap nilai perusahaan studi pada sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017–2021. Journal of Accounting, Management and Islamic Economics, 1(1), 69–82.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License