Pengaruh Sustainability Report, Likuiditas, Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Tambang Sektor Energi di BEI
DOI:
https://doi.org/10.58192/ebismen.v5i2.4538Keywords:
Sustainability Report, Liquidity, Operational Efficiency, Financial Performance, ROAAbstract
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.
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