?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENGUNGKAPAN+SUSTAINABILITY+REPORT+DAN%0D%0AUKURAN+PERUSAHAAN+TERHADAP+KINERJA+PERUSAHAAN%0D%0A(Studi+Kasus+pada+Perusahaan+Telekomunikasi+yang+Terdaftar+di+Bursa%0D%0A%0D%0AEfek+Indonesia+(BEI)+Tahun+2018-2022)&rft.creator=Jihan%2C++Silvryza%09&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+apakah+terdapat+pengaruh+antara%0D%0Apengungkapan+sustainability+report+dan+ukuran+perusahaan+terhadap+kinerja%0D%0Aperusahaan+yang+diproksikan+dengan+return+on+assets.+Pengujian+ini+menggunakan%0D%0ASPSS+versi+26+yang+dilakukan+secara+simultan+dan+parsial.+Populasi+dalam%0D%0Apenelitian+ini+adalah+perusahaan+yang+berkontribusi+terhadap+limbah+b3+(Bahan%0D%0ABerbahaya+dan+Beracun).+Diantaranya+perusahaan+telekomunikasi%2C+perusahaan%0D%0Aindustri+dasar+dan+kimia%2C+serta+perusahaan+aneka+industri+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+(BEI)+tahun+2018-2022+sebanyak+182+perusahaan+dan+sampel%0D%0Apenelitian+sebanyak+70+perusahaan.+Metode+analisis+yang+digunakan+adalah+analisis%0D%0Astatistik+deskriptif%2C+uji+asumsi+klasik%2C+analisis+regresi+linier+berganda%2C+koefisien%0D%0Adeterminasi%2C+uji+F+dan+uji+t.+Hasil+penelitian+menunjukkan+bahwa+secara+simultan%0D%0Apengungkapan+sustainability+report+dan+ukuran+perusahaan+memiliki+pengaruh%0D%0Aterhadap+return+on+assets.+Secara+parsial%2C+pengungkapan+sustainability+report%0D%0Aberpengaruh+positif+tidak+signifikan+terhadap+return+on+assets.+Temuan+ini%0D%0Amenunjukkan+bahwa+masih+kurangnya+kesadaran+dari+entitas+dan+stakeholder%0D%0Aterhadap+isu+keberlanjutan.+Sedangkan+ukuran+perusahaan+memiliki+pengaruh%0D%0Apositif+signifikan+terhadap+return+on+assets.+Hasil+penelitian+menunjukkan+bahwa%0D%0Asemakin+besarnya+skala+suatu+perusahaan%2C+maka+lebih+berpotensi+menghasilkan+laba%0D%0Asecara+efisien.%0D%0AKata+kunci%3A+pengungkapan+sustainability+report%2C+ukuran+perusahaan%2C+return+on%0D%0Aasset%2C+telekomunikasi%0D%0AThis+study+aims+to+determine+whether+there+is+an+influence+between+sustainability%0D%0Areport+disclosure+and+company+size+on+company+performance+proxied+by+return+on%0D%0Aassets.+This+test+uses+SPSS+version+26+which+is+carried+out+simultaneously+and%0D%0Apartially.+The+population+in+this+study+are+companies+that+contribute+to+hazardous%0D%0Aand+toxic+waste+(b3).+Among+them+are+telecommunications+companies%2C+basic%0D%0Aindustrial+and+chemical+companies%2C+and+various+industrial+companies+listed+on+the%0D%0AIndonesia+Stock+Exchange+(IDX)+in+2018-2022+as+many+as+182+companies+and+a%0D%0Aresearch+sample+of+70+companies.+The+analysis+methods+used+are+descriptive%0D%0Astatistical+analysis%2C+classical+assumption+test%2C+multiple+linear+regression+analysis%2C%0D%0Acoefficient+of+determination%2C+F+test+and+t-test.+The+results+showed+that%0D%0Asimultaneously+the+disclosure+of+sustainability+reports+and+company+size+influenced%0D%0Areturn+on+assets.+Partially%2C+sustainability+report+disclosure+has+a+positive+and%0D%0Ainsignificant+effect+on+return+on+assets.+This+finding+shows+that+there+is+still+a+lack%0D%0Aof+awareness+from+companies+and+stakeholders+on+sustainability+issues.%0D%0AMeanwhile%2C+company+size+has+a+significant+positive+effect+on+return+on+assets.+The%0D%0Aresults+showed+that+the+larger+the+scale+of+a+company%2C+the+more+potential+to%0D%0Agenerate+profits+efficiently.%0D%0AKeywords%3A+sustainability+report+disclosure%2C+company+size%2C+return+on+assets%2C%0D%0Atelecommunication&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-07-16&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87518%2F2%2FAbstrak%2520Jihan%2520Silvryza%2520-%2520Jihan%2520Silvryza.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87518%2F1%2FSkripsi%2520Jihan%2520Silvryza%2520%2528tanpa%2520lampiran%2529%2520-%2520Jihan%2520Silvryza.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87518%2F3%2FSkripsi%2520Jihan%2520Silvryza%2520%2528tanpa%2520pembahasan%2520dan%2520lampiran%2529%2520-%2520Jihan%2520Silvryza.pdf&rft.identifier=++Jihan%2C+Silvryza+++(2024)+PENGARUH+PENGUNGKAPAN+SUSTAINABILITY+REPORT+DAN+UKURAN+PERUSAHAAN+TERHADAP+KINERJA+PERUSAHAAN+(Studi+Kasus+pada+Perusahaan+Telekomunikasi+yang+Terdaftar+di+Bursa+Efek+Indonesia+(BEI)+Tahun+2018-2022).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87518%2F