AL-AFGHANI GUMAY PUTRA, NIM. 222024060P (2026) PENGARUH SUSTAINABILITY REPORT DISCLOSURE INDEX, KINERJA LINGKUNGAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BEI PERIODE 2021-2025. Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Al-Afghani Gumay Putra/222024060P/The Influence of Sustainability Report Disclosure Index, Environmental Performance, and Profitability on the Firm Value of Energy Sector Companies Listed on the IDX 2021-2025. This study analyzes the influence of the Sustainability Report Disclosure Index, environmental performance, and profitability on firm value in energy companies listed on the Indonesia Stock Exchange during 2021-2025. It is motivated by the gap between energy companies' sustainability claims and actual operations, and by profitability fluctuations shaped more by global commodity cycles than managerial performance. The study is grounded in Signaling Theory and Stakeholder Theory. SRDI is measured using a checklist based on GRI Standards 2021, environmental performance by PROPER ratings, profitability by Return on Assets, and firm value by Tobin's Q. The sample was determined through purposive sampling of energy companies over five years of observation. Data were collected from annual reports, sustainability reports, and PROPER data, then analyzed using panel data regression with the Random Effect Model. Results show the three variables jointly influence firm value, but only profitability has a significant partial effect, while SRDI and environmental performance do not. Firm value in the energy sector is thus shaped more by financial performance than by sustainability disclosure or environmental compliance. Keywords : Sustainability Report Disclosure Index, environmental performance, profitability, firm value, energy sector

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Muhammad Fahmi, S.E., M.Si., ACPA 2. Fenty Astrina, S.E., M.Si
Uncontrolled Keywords:	Sustainability Report Disclosure Index, environmental performance, profitability, firm value, energy sector
Subjects:	Ekonomi dan Bisnis Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	mahasiswa Fakultas Ekonomi & Bisnis
Date Deposited:	14 Sep 2026 04:13
Last Modified:	14 Sep 2026 04:13
URI:	http://repository.um-palembang.ac.id/id/eprint/37251

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