Pengaruh Pengungkapan Sustainability Report, Firm Size dan Green Accounting terhadap Return on Assets Perusahaan Sektor Barang Baku Tahun 2020-2024

Yudhistira, Muhammad (2025) Pengaruh Pengungkapan Sustainability Report, Firm Size dan Green Accounting terhadap Return on Assets Perusahaan Sektor Barang Baku Tahun 2020-2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to analyze the effect of Sustainability Report Disclosure, Firm Size, and Green Accounting on Return on Assets (ROA) of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Design/methodology/approach: This research employs a quantitative approach with causal-explanatory design using secondary data obtained from annual reports and sustainability reports. The sample consists of 16 basic materials sector companies selected using purposive sampling technique, resulting in 80 observations during 2020-2024. Data analysis was conducted using panel data regression with Random Effect Model (REM) approach, supported by EViews 9 software. Variable measurement uses disclosure index based on GRI Standards 2021 for Sustainability Report, natural logarithm of total assets for Firm Size, and dummy variable for Green Accounting based on environmental cost disclosure. Findings: The results showed that the overall model was significant (F-statistic = 2.245; p-value = 0.090), explaining 8.14% of the variation in ROA (R² = 0.814). Individually, the Sustainability Report Disclosure variable had no effect on ROA (coefficient = 0.0034; p-value = 0.4998), indicating that corporate sustainability transparency has not been able to improve asset profitability. Firm size did not affect ROA (coefficient = 0.0008; p-value = 0.6878). The results showed that firm size does not directly reflect a company's ability to generate profits from its assets. On the other hand, Green Accounting shows a negative effect on ROA (coefficient = -0.0608; p-value = 0.0163), this can be interpreted that the costs arising from the implementation of Green Accounting in the short term have the potential to reduce the company's profitability, although in the long term it can provide non-financial benefits such as reputation and business sustainability. Practically, companies that implement Green Accounting (disclose environmental costs in sustainability reports) have a lower ROA of 6.1 points compared to companies that do not implement it, assuming other variables are constant. Originality/value: This research makes a significant contribution to the development of sustainability accounting and financial performance literature, with a specific focus on the Indonesian basic materials sector, which has unique characteristics in terms of environmental impact and stakeholder pressure. This research can also be used as a study related to sustainability reporting and the implementation of environmental costs.

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