Pengaruh Pengungkapan Laporan Keberlanjutan Terhadap Profitabilitas (Studi Empiris pada Perusahaan Properti dan Real Estate)

Abstrak

Abstract: The purpose of this study is to examine the effect of sustainable resource exploitation on the profitability of property and real estate companies. This study is a quantitative study using a sample of 62 POJK-standard sustainability reports consisting of 27 property and real estate companies listed on the Indonesia Stock Exchange in the period 2021 to 2023. In testing the hypothesis, this study uses multiple and simple linear regression analysis. This study uses secondary data obtained through financial reports and sustainability reports published by property and real estate sector companies both through the IDX website and the websites of related companies, which are then processed using the IBM SPSS statistical tool. Statistics 26. The results of this study indicate that the penetration of the economic dimension, environmental dimension, social dimension, and sustainability reports in aggregate does not affect the profitability of property and real estate companies. Thus, it can be concluded that the disclosure of sustainability reports does not affect the profitability of property and real estate companies.

Keywords: Disclosure, profitability, sustainability report.