Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Pengungkapan Sustainable Development Goals

Dwi Insyany Mabruroh; Eko Purwanto; Kaca Dian Meila

doi:10.30736/jpensi.v10i3.2769

Authors

Dwi Insyany Mabruroh Universitas Informatika dan Bisnis Indonesia
Eko Purwanto Universitas Informatika dan Bisnis Indonesia
Kaca Dian Meila Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.30736/jpensi.v10i3.2769

Keywords:

Lingkungan, Ukuran perusahaan, SDGs, PROPER, Sustainabilty Reporting

Abstract

Penelitian ini menggunakan metode purposive sampling dan menghasilkan 55 data dari 11 perusahaan pertambangan selama periode 2020–2024. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap pengungkapan SDGs, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Secara simultan, kedua variabel terbukti berpengaruh signifikan. Temuan ini menegaskan peran kapasitas perusahaan dalam mendorong transparansi keberlanjutan serta memberikan rujukan bagi regulator dan perusahaan dalam meningkatkan kualitas pengungkapan SDGs di sektor pertambangan.

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