DETERMINASI KINERJA BERKELANJUTAN: BUKTI EMPIRIS PADA PERUSAHAAN ENERGI TERDAFTAR DI BURSA EFEK INDONESIA - Afifatuz Zakiyah; Dian Saputra (Bilancia : Jurnal Ilmiah Akuntansi, 2026)
This study aims to examine and analyze the influence of ownership concentration, green investment, and corporate social responsibility investment on sustainable performance in energy companies listed on the Indonesia Stock Exchange. The population of this study was 90 energy companies listed on the Indonesia Stock Exchange for the 2023-2024 period. The sample was selected using purposive sampling, resulting in 59 companies meeting the research criteria. Data analysis used panel data regression analysis. The results indicate that green investment and corporate social responsibility investment significantly influence sustainable performance, while ownership concentration does not. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh concentration ownership, green investment dan corporate social responsibility investment terhadap sustainable performance pada perusahaan energi yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini sebanyak 90 perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2023-2024. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 59 perusahaan yang memenuhi kriteria penelitian. Analisis data menggunakan teknik analisis regresi data panel. Hasil pengujian menunjukkan bahwa secara signifikan variabel green investment dan corporate social responsibility investment berpengaruh terhadap sustainable performance, sedangkan variabel concentration ownership tidak berpengaruh terhadap sustainable performance.