Fitri, Nurul (2025) Pengaruh Sustainability Report, Gender Diversity, Leverage, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sektor Energi Dan Basic Material Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to empirically test the effect of Sustainability Report, Gender Diversity, Leverage, and Company Size on the Company's Financial Performance. The dependent variable of this study is Financial Performance, while the independent variables include Sustainability Report which is proxied using the GRI index with the SRDI formula, Gender Diversity which is measured by a dummy variable, Leverage which is measured by the Debt Equity Ratio (DER) and Company Size which is measured using Ln of Total Assets. The population of this study was 189 Energy Sector and Basic Materials Sector Companies listed on the IDX for the 2021-2022 period. The sample of this study consisted of 69 companies selected through purposive sampling techniques, with 2 years of observation, resulting in 138 company data. Data analysis used multiple linear regression using SPSS 25. The results show that partially the sustainability report has a significant positive effect on financial performance, leverage and company size have a significant negative effect while gender diversity has no effect on the company's financial performance. The results of the simultaneous analysis show that Sustainability Report, Gender Diversity, Leverage, and Company Size have a positive effect on Financial Performance.

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