%0 Generic
%A NABILA AURA, SYAHARANI
%C UNIVERSITAS LAMPUNG
%D 2024
%F eprints:84516
%I FAKULTAS EKONOMI BISNIS
%T PENGARUH SUSTAINABILITY REPORT BERDASARKAN  GLOBAL REPORTING INITIATIVE GENERASI 4 TERHADAP  KINERJA PASAR PERUSAHAAN MANUFAKTUR YANG    TERDAFTAR DI BEI PERIODE 2018-2022
%U http://digilib.unila.ac.id/84516/
%X Penelitian ini bertujuan untuk mengetahui pengaruh antara sustainability report dan  kinerja pasar perusahaan manufaktur. Populasi dalam penelitian ini adalah  perusahaan manufaktur yang terdaftar di BEI periode 2018-2022. Teknik  pengambilan sampel adalah purposive sampling yang memperoleh 14 sampel  perusahaan manufaktur. Metode analisis yang analisis yang digunakan adalah  statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, koefisien  determinasi, uji F, dan uji t. Penelitian ini menggunakan tiga variabel independen  sustainability report dengan proksi sustainability report dimensi ekonomi,  sustainability report dimensi lingkungan, dan sustainability report dimensi sosial  serta satu variabel dependen kinerja pasar dengan proksi PBV (Price to Book  Value). Hasil penelitian menunjukkan bahwa sustainability report dimensi  ekonomi dan dimensi sosial tidak berpengaruh terhadap kinerja pasar perusahaan  manufaktur. Sedangkan, sustainability report dimensi lingkungan berpengaruh  secara signifikan terhadap kinerja pasar perusahaan manufaktur. Selain itu, variabel  independen pada persamaan regresi hanya menjelaskan variabel dependen sebesar  19,7% yang menunjukkan masih banyak variabel lainnya yang dapat berkontribusi  dalam menjelaskan variabel kinerja pasar perusahaan manufaktur.  Kata Kunci: Sustainability Report, Price to Book Value, Kinerja Pasar    This study aims to determine the effect between sustainability reports and the  market performance of manufacturing companies. The population in this study is  manufacturing companies listed on the IDX for the 2018-2022 period. The sampling  technique used was purposive sampling and obtained 14 manufacturing companies.  The analytical methods used are descriptive statistical analysis, classical  assumption test, multiple linear regression analysis, coefficient of determination, F  test, and t test. This study used three independent sustainability report variables  with a proxy for the economic dimension of the sustainability report, a  sustainability report for the environmental dimension, and a sustainability report  for the social dimension as well as one dependent variable for market performance  with a proxy for PBV (Price to Book Value). The research results show that the  economic dimension and social dimension of the sustainability report do not affect  the market performance of manufacturing companies. Meanwhile, the  environmental dimension of the sustainability report has a significant effect on the  market performance of manufacturing companies. Moreover, the independent  variable in the regression equation only explains the dependent variable by 19.7%,  which shows that many other variables can contribute to defining the market  performance variable of manufacturing companies.  Keywords: Sustainability Report, Price to Book Value, Market Performance