Pengaruh Suistainability Report, Political Connection Dan Firm Size Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI - Maharani, Sarmila; Merina, Citra Indah (Jurnal Media Wahana Ekonomika, 2025)
ABSTRAK Laporan dari kinerja keuangan dibuat untuk menggambarkan keadaan keuangan perusahaan dimasa lampau untuk melihat keadaan keuangan dimasa yang akan datang. Penelitian ini bertujuan untuk menganalisis pengaruh sustainability report, political connection dan firm size terhadap kinerja keuangan perusahaan energi yang terdaftar di BEI dan dimensi pengungkapan yang memiliki pengaruh paling signifikan. Variabel dependen pada penelitian ini adalah kinerja keuangan yang di hitung menggunakan rasio ROA dan variabel independennya adalah sustainability report, political connectio, dan firm size. Data diproses dengan perhitungan manual dan aplikasi SPSS untuk tahapan uji berupa analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil penelitian secara simultanmenunjukan bahwa sustainability report, political connection, dan firm size tidak berpengaruh terhadap kinerja keuangan perusahaan energi di Indonesia. Sedangkan secera persial sustainability report dan political connection tidak berpengaruh terhadap kinerja keuangan, sedangakan firm size secara persial berpengaruh terhadap kinerja keuangan. Kata Kunci: Kinerja Keuangan, Sustainability Report, Political Connection dan Firm Size. ABSTRACT Financial performance reports are made to describe the company's financial condition in the past to see its financial condition in the future. This research aims to analyze the influence of sustainability reports, political connections and firm size on the financial performance of energy companies listed on the IDX and the disclosure dimensions that have the most significant influence. The dependent variable in this research is financial performance which is calculated using the ROA ratio and the independent variables are sustainability report, political connection and firm size. The data was processed using manual calculations and the SPSS application for the test stages in the form of descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results simultaneously show that sustainability reports, political connections, and firm size have no effect on the financial performance of energy companies in Indonesia. Meanwhile, sustainability reports and political connections have no partial effect on financial performance, while firm size has a partial effect on financial performance. Keywords : Company Financial, Sustainability Report, Political Connection and Firm Size.