PENGARUH IMPLEMENTASI SUSTAINABILITY (PROFIT, PEOPLE, PLANET) TERHADAP KINERJA KEUANGAN PERUSAHAAN DALAM INDEKS SRI-KEHATI
DOI:
https://doi.org/10.25170/jak.v16i1.2871Keywords:
Sustainability, Abnormal Return, Investment, Triple Bottom LineAbstract
Triple bottom line is a framework concept that take notice to economic performance which can be seen on profitability, social care performance, and empowerment of environmental biodiversity performance. The purpose of this research is to examine and explain the effect of 3P (profit, people, planet) on abnormal return.This research uses secondary data which is obtained from Indonesian Stock Exchange (IDX). The population of this research can be counted 25 companies that listed in SRI-KEHATI Index on 2016-2019 period and were taken 17 companies that fulfill the criteria.
With the result that the sample of this research can be counted 64 data. The research method uses descriptive statistic analysis, classic assumption test, and multiple linear regression by using Statistic Package for Social Science (IBM SPSS Statistic 25th version) to proceed data.The research result indicates that there is a significant with negative effect on planet variable as independent variable on abnormal return as dependent variable. Furthermore, there is no significance indicate by profit variable and people variable as independent variable on abnormal return as dependent variable.
References
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Mulyadi, M. (2012). Impact of Corporate Social Responsibility Toward Firm Value and Profitability.
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Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does Corporate Social Responsibility Contribute to Firm Financial Performance? The Mediating Role of Competitive Advantage, Reputation, and Customer Satisfaction.
Sartono, Agus. 2012. Manajemen Keuangan Teori dan Aplikasi. Edisi Keempat. Yogyakarta: BPFE.
Scott, Wiliam R. 2015. Financial Accounting Theory Sevent Edition. United States: Canada Cataloguing.
Slaper, T.F & Hall, T.J 2011, ‘The triple bottom line: what is it and how does it work?’, Indiana Business Review, Spring 2011.
Sumarsono, Sonny. 2003. Ekonomi Manajemen Sumber Daya Manusia dan Ketenaga kerjaan. Jogyakarta :Graha Ilmu.
Sutrisno. 2003. Manajemen Keuangan. Teori konsep dan aplikasi, edisi pertama EKONISIA. Yogyakarta.
Tandelilin, Eduardus, 2001. Portofolio dan Investasi Teori dan Aplikasi, Edisi Pertama, KANISIUS, Yogyakarta.
Weber, M. (2008). The Business Case for Corporate Social Responsibility: A Company- Level Measurement Approach for CSR.
(n.d.). Retrieved from https://climate.nasa.gov/
(n.d.). Yahoo Finance - Stock Market Live, Quotes, Business & Finance News. https://finance.yahoo.com/
Abdul Halim. 2015. Analisis Investasi di Aset Keuangan. Jakarta: Mitra Wacana Media
Amalia, R., Arfan, M., & Majid, M. S. (2014). Pengaruh Laba Pengungkapan Corporate Social Responsibility dan Profitabilitas Terhadap Abnormal Return Saham.
Apsari, A. E., & Mansur, A. (2016). Analisis Implementasi Corporate Social Responsibility Pada Usaha Kecil Mengengah Berbasis Pada ISO 26000. 96.
Ariwendha, E. (2007). Analisis Pengukuran Kinerja CSR Berdasarkan Evaluasi Laporan Berkelanjutan (Studi Kasus Pada PT. ANTAM (PERSERO) TBK).
Bidhari, S. C., Salim, U., & Aisjah, S. (2013). Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange.
Badan Standardisasi Nasional. 2013. Guidance on Social responsibility ISO 26000:2010, IDT.
Brigham and Houston. 2014. Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.
Brigham and Houston. 2017. Dasar-Dasar Manajemen Keuangan. Salemba Empat. Jakarta.
Brigham E.F., and Ehrhardt., M.C., 2005. Financial Management: Theory and Practice, International Student Edition, Singapore: South-Western Cengage Learning
Brundtland, G.H., editor, (1987), Report of The World Commission on Environment and Development, The United Nation
Cahyono, H., & Fitradiansyah, H. (2017). Abnormal Return Differences Before and After Amnestry Tax Policy 2016-2017 Period II and III (Event Study at Company Divided in LQ45 Index).
Debbi Fauziah Ulfah., Hadi Paramu. (2017). PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP ABNORMAL RETURN.
Djajadiningrat, S, T, (2005), Sustainable Future, Menggagas Warisan Peradaban Bagi Anak Cucu, ICSD, Jakarta.
Donal E. Kieso, dkk. 2008. Akuntansi Intermediate Edisi ke Dua Belas Jilid 1. Jakarta:Erlangga.
Eduardus, Tandelilin. 2001. “Analisis Investasi dan Manajemen Risiko”. Edisi Pertama. Yogyakarta:BPFE
Eliana. (2017). Pengaruh Return on Equity Terhadap Return Saham (Studi Pada Perusahaan Manufaktur periode 2012-2015 di Bursa Efek Indonesia).
Elkington, J 1998, ‘Cannibals with forks: The Triple Bottom Line of 21st Century Businesses, Gabriola Island, BC Canada: New Society Publishers.
Georgiadis, A., & Pitelis, C. N. (2014). The Impact of Employees and Managers Training on The Performance of Small and Medium Sized Enterprises: Evidence from a Randomized Natural Experiment in The UK Service Sector.
Ghozali, imam, 2001, Aplikasi Analisis Multivariate dengan program SPSS, Semarang : Badan
Ghozali, Imam, 2012. Ekonometrika. Teori, Konsep dan Aplikasi dengan SPSS 17. Semarang: Penerbit BPUNDIP.
Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Eriyanto. 2011. Analisis Isi: Pengantar Metodologi untuk Penelitian Ilmu Komunikasi dan Ilmu-ilmu Sosial Lainnya. Jakarta: Kencana.
Yusuf, Burhanuddin. 2015. Manajemen Sumber Daya Manusia di Lembaga Keuangan Syariah. Jakarta: PT. Raja Grafindo Persada.
Hanafi, M. Mamduh dan Abdul Halim. (2004). Manajemen Keuangan. Yogyakarta: BPFE
Harahap, Sofyan Syafri. 2004. Akuntansi Aktiva Tetap, Edisi Ketiga, Jakarta : Penerbit PT. Raja Grafindo .
Hartono. 2009. Pengaruh Pengumuman Right issue terhadap Kenerja Saham dan Likuiditas Saham di BEI. Jurnal Akmenika,
Hasibuan, Malayu. 2001. Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara
Hartman, Laura P dan Desjardins. 2008. Business Ethics: decision Making for Personal Integrity and Social Responsibility. New York.
Hartono, J. 2013. Pasar Efisien Secara Keputusan. Gramedia Pustaka Utama, Jakarta. _______. 2008. Teori Portofolio dan Analisis Investasi. Edisi Kesebelas. Cetakan Pertama. BPFE, Yogyakarta.
Hj. Sri Langgeng Ratnasari; S.E.; M.M. (2019). HUMAN capital (Manajemen Sumber Daya Manusia). Penerbit Qiara Media.
Husnan, Suad. 2000. Manajemen Keuangan (Teori dan Penerapan Keputusan Jangka Panjang) : BPFE. Yogyakarta
Insitute, S. (n.d.). Hari Ozon Sedunia "SAVE ozone layer". https://www.seratusinstitute.com/news/detail/sains/222/hari-ozon-sedunia-quot-save-ozone-layer-quot.html
James C. Van Horne, dan John M. Wachowicz, Jr. 2012. Prinsip-prinsip Manajemen Keuangan (Fundamentals of Financial Management). Edisi 13 Buku 1. Jakarta: Salemba Empat
Jennie Sir, Bambang Subroto, Grahita Chandrarin. (2010). INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM.
Jensen, M and Mecking, W. 1976. Theory of The Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of financial Ecomomics 3(4):305-360
Jogiyanto, 2003. Teori Portofolio dan Analisis Investasi, Edisi 3, BPFE-UGM, Yogyakarta
Jogiyanto. 2013. Teori Portofolio dan Analisis Investasi. Edisi Ketujuh. Yogyakarta: BPFE-Yogyakarta
Joko Prastowo dan Miftahul huda, Corporate Social Responsibility Kunci Meraih Kemuliaan Bisnis. Samudra Biru. Yogyakarta: 2011
Kasmir, 2014. Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada
Marjulin. (2014). Pengaruh Pengungkapan Aspek Sosial Ekonomi Terhadap Return Saham pada Kelompok Saham Islamic Index (JII).
Mathis Robert L. 2002. Manajemen Sumber Daya Manusia. Salemba: Jakarta
Meitaningrum, Hardianto, I., & Siswidiyanto. (2013). Efektivitas Pendidikan dan Pelatihan dalam Meningkatkan Kinerja Pegawai (Studi pada Badan Kepegawaian Daerah Kabupaten Malang).
Mubarok, F. K. (2019). Analisis Implementasi Corporate Social Responsibility Pada Perusahaan Berlabel Syariah di Bursa Efek Indonesia.
Mulyadi, M. (2012). Impact of Corporate Social Responsibility Toward Firm Value and Profitability.
Mulyana, Deden. 2011. Analisis Likuiditas Saham Serta Pengaruhnya Terhadap Harga Saham Pada Perusahaan Yang Berada Pada Indeks LQ45 Di Bursa Efek Indonesia. Jurnal Magister Manajemen 4(1), 77-96.
Nafukho, F. M., Hairston, N., & Brooks, K. (2010). Human Capital Theory: Implications for Human Resource Development.
Nanda Entika Paradesia., Zainal Ilmi., Maryam Nadir. (2016). PENGARUH INTELLECTUAL CAPITAL TERHADAP ABNORMAL RETURN SAHAM DAN KINERJA KEUANGAN (STUDI PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2011-2015).
Nugroho, A. B. (2014). Cumulative Average Abnormal Return and Semistrong Form Efficiency Testin in Indonesian Equity Market Over Restructuring Issue.
Nurulfalik, I, 2004. Pendidikan dan Investasi, TEROPONG Suplemen PIKIRAN RAKYAT, Bandung, Edisi 05 April 2004
Paris Agreement. (n.d.). Portal OJK. https://www.ojk.go.id/sustainable-finance/id/publikasi/prinsip-dan-kesepakatan-internasional/Pages/Paris-Agreement.aspx
Permana, S. J. (2017). ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI ABNORMAL RETURN SAHAM PADA PERUSAHAAN PERBANKAN DAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA.
Sunarga, F. (2020). Reaksi Pasar modal Indonesia terhadap Pemilihan Umum Presiden Dan Wakil Presiden 17 April 2019 (Event study pada abnormal return Saham LQ45 Di Bursa Efek Indonesia). Jurnal Manajemen Bisnis dan Kewirausahaan, 4(5), 211. https://doi.org/10.24912/jmbk.v4i5.9230
Suwarno. (2007). PENGARUH CURRENT RATIO, QUICK RATIO, LEVERAGE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP ABNORMAL RETURN.
Otto Soemarwoto. 1997. Ekologi, Lingkungan Hidup dan Pembangunan. Jakarta, Djambatan.
Peterson, D. I. (2006). The relationship between technical analysis generated return and the Fama and French risk factors as applied to individual securities. Published Doctor Thesis, The Florida State University
Peterson, P. (1999). Event Study: A Review of Issues and Methodology. Quarterly Journal of Business and Economics. 28 (3). Summer
Puspitaningtyas, Z. (2012). Relevansi nilai informasi akuntansi Dan manfaatnya bagi investor. EKUITAS (Jurnal Ekonomi dan Keuangan), 16(2), 164. https://doi.org/10.24034/j25485024.y2012.v16.i2.2321
Ross, S. A., Westerfield, R. W., Jordan, B. D., Lim, J., & Tan, R. (2016). Fundamentals of corporate finance.
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does Corporate Social Responsibility Contribute to Firm Financial Performance? The Mediating Role of Competitive Advantage, Reputation, and Customer Satisfaction.
Sartono, Agus. 2012. Manajemen Keuangan Teori dan Aplikasi. Edisi Keempat. Yogyakarta: BPFE.
Scott, Wiliam R. 2015. Financial Accounting Theory Sevent Edition. United States: Canada Cataloguing.
Slaper, T.F & Hall, T.J 2011, ‘The triple bottom line: what is it and how does it work?’, Indiana Business Review, Spring 2011.
Sumarsono, Sonny. 2003. Ekonomi Manajemen Sumber Daya Manusia dan Ketenaga kerjaan. Jogyakarta :Graha Ilmu.
Sutrisno. 2003. Manajemen Keuangan. Teori konsep dan aplikasi, edisi pertama EKONISIA. Yogyakarta.
Tandelilin, Eduardus, 2001. Portofolio dan Investasi Teori dan Aplikasi, Edisi Pertama, KANISIUS, Yogyakarta.
Weber, M. (2008). The Business Case for Corporate Social Responsibility: A Company- Level Measurement Approach for CSR.
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How to Cite
PENGARUH IMPLEMENTASI SUSTAINABILITY (PROFIT, PEOPLE, PLANET) TERHADAP KINERJA KEUANGAN PERUSAHAAN DALAM INDEKS SRI-KEHATI. (2022). Jurnal Akuntansi, 16(1), 88-120. https://doi.org/10.25170/jak.v16i1.2871
