MENGUNGKAP PERAN INFORMASI NON-KEUANGAN TERHADAP TERHADAP PROFITABILITAS PERUSAHAAN TERINDEKS SRI KEHATI

Abstract : This study employs a quantitative approach to analyze the influence of Environmental, Social, and Governance (ESG), Enterprise Risk Management (ERM), and Sustainability Report (SR) Assurance on the profitability of companies listed in the Sri-Kehati Index during the 2020–2023 observation period. ESG, as an independent variable, is measured using a scoring method based on the 2016 GRI Standards, while ERM is assessed through scoring based on the COSO ERM framework, and SR Assurance is represented as a dummy variable. The dependent variable, profitability, is measured using the Return on Equity (ROE) indicator. Data for this study were collected from annual and sustainability reports available on the companies' official websites. From an initial population of 82 companies in the Sri-Kehati Index, a purposive sampling method was used to select 75 companies that met the criteria within the observation period. Data analysis was conducted using descriptive statistics, classical assumption testing, and hypothesis testing, utilizing SPSS software version 23. The findings indicate that the ESG variable has a significant negative effect on profitability, the ERM variable does not have a substantial effect, and the SR Assurance variable has a significant positive effect on the profitability of companies listed in the Sri-Kehati Index.Abstrak : Penelitian ini menggunakan pendekatan kuantitatif untuk menganalisis pengaruh Environmental, Social, and Governance (ESG), Enterprise Risk Management (ERM), dan Sustainability Report (SR) Assurance terhadap profitabilitas perusahaan yang terdaftar dalam Indeks Sri-Kehati selama periode observasi 2020–2023. ESG sebagai variabel independen diukur menggunakan metode skoring berdasarkan GRI Standards 2016, sedangkan ERM diukur melalui skoring berdasarkan kerangka kerja COSO ERM, dan SR Assurance direpresentasikan sebagai variabel dummy. Variabel dependen, yaitu profitabilitas, diukur menggunakan indikator Return on Equity (ROE). Data penelitian diperoleh dari laporan tahunan dan laporan keberlanjutan yang tersedia di situs resmi perusahaan. Dari populasi awal sebanyak 82 perusahaan dalam Indeks Sri-Kehati, metode purposive sampling digunakan untuk memilih 75 perusahaan yang memenuhi kriteria sesuai dengan periode observasi. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan perangkat lunak SPSS versi 23. Hasil penelitian menunjukkan bahwa variabel ESG berpengaruh negatif signifikan terhadap profitabilitas, variabel ERM tidak memiliki pengaruh yang signifikan, sedangkan variabel SR Assurance berpengaruh positif signifikan terhadap profitabilitas perusahaan dalam Indeks Sri-Kehati.