Pengaruh Sustainability Report, Likuiditas, Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Tambang Sektor Energi di BEI
サステナビリティ報告書、流動性、業務効率がインドネシア証券取引所のエネルギーセクター鉱業企業の財務業績に与える影響 (AI 翻訳)
Doni Setyawan, Teti Anggita Safitri
🤖 gxceed AI 要約
日本語
本研究は、2022-2024年の期間において、インドネシア証券取引所に上場するエネルギーセクターの鉱業企業15社を対象に、サステナビリティ報告書、流動性、業務効率が財務業績に与える影響を分析した。パネルデータ回帰の結果、業務効率はROAに正の影響を与えるが、サステナビリティ報告書と流動性は有意な影響を与えないことが示された。
English
This study analyzes the effect of sustainability report, liquidity, and operational efficiency on financial performance (ROA) of 15 energy sector mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regression, it finds that operational efficiency has a significant positive effect, while sustainability report disclosure and liquidity do not significantly affect ROA.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はインドネシア市場を対象としており、日本のGX文脈への直接的な示唆は限定的である。しかし、サステナビリティ報告と財務業績の関係を検証する点は、日本企業のSSBJ対応や統合報告書の実務において参考になる可能性がある。
In the global GX context
This paper contributes to the global literature on the relationship between sustainability reporting and financial performance, focusing on an emerging market (Indonesia). It uses GRI 2021 standards, adding to the body of evidence on the value relevance of ESG disclosure in developing economies, which is relevant for ISSB and global disclosure convergence efforts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between sustainability reporting and financial performance in an Indonesian context, useful for comparative studies.
🏢実務担当者:Indicates that operational efficiency may be a more immediate driver of financial performance than sustainability reporting for energy mining companies.
🏛政策担当者:Suggests that sustainability reporting alone may not directly impact financial performance, informing policy design for mandatory disclosure in emerging markets.
📄 Abstract（原文）
This study aims to analyze the effect of sustainability report, liquidity, and operational efficiency on the financial performance of energy sector mining companies listed on the Indonesia Stock Exchange for the period 2022-2024. This study uses a quantitative approach with panel data regression methods and purposive sampling techniques to obtain 15 companies as research samples. Financial performance is proxied using Return on Assets (ROA), liquidity is measured by Current Ratio (CR), operational efficiency is measured by Total Asset Turnover (TATO), while sustainability report is measured using Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards. The results showed that sustainability report and liquidity did not significantly affect the company's financial performance, while operational efficiency had a significant positive effect on the financial performance of mining companies in the energy sector. Based on the results of the study, the company is expected to further improve operational efficiency in asset management to support increased company profitability. In addition, further research is recommended to add other variables, expand the number of samples, and use a longer research period in order to obtain more comprehensive research results.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.58192/ebismen.v5i2.4538first seen 2026-07-18 06:27:36
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。