{
      "thesis_name": "Sarjana",
      "department": "Program Studi Akuntansi",
      "userid": 45,
      "date_type": "published",
      "metadata_visibility": "show",
      "lastmod": "2026-07-29 01:42:45",
      "pages": 105,
      "corp_creators": [
        "Universitas Pakuan",
        "Fakultas Ekonomi dan Bisnis",
        "Program Studi Akuntansi"
      ],
      "creators": [
        {
          "name": {
            "honourific": null,
            "lineage": null,
            "family": "Rohimah",
            "given": "Rohimah"
          },
          "NPM": 22122064
        },
        {
          "name": {
            "honourific": null,
            "lineage": null,
            "family": "Maimunah",
            "given": "Siti"
          },
          "NPM": 425097401
        },
        {
          "name": {
            "honourific": null,
            "lineage": null,
            "family": "Rusmanah",
            "given": "Enok"
          },
          "NPM": 427097803
        }
      ],
      "datestamp": "2026-07-29 01:42:45",
      "abstract": "ROHIMAH. 022122064. Pengaruh Pengungkapan Sustainability Report terhadap Kinerja \r\nProfitabilitas Perusahaan Sub Sektor Metals and Minerals yang Terdaftar di Bursa Efek \r\nIndonesia Periode 2020-2024. Dibawah bimbingan SITI MAIMUNAH dan ENOK \r\nRUSMANAH. 2026.\r\nPengungkapan sustainability report mencerminkan akuntabilitas serta transparansi perusahaan \r\nkepada para stakeholders. Sehingga, mampu meningkatkan kinerja profitabilitas, khususnya \r\nReturn on Equity (ROE). Namun, hal tersebut tidak tercermin pada perusahaan sub sektor \r\nmetals and minerals, meskipun pengungkapan sustainability report meningkat setiap \r\ntahunnya, tetapi peningkatan tersebut tidak sejalan dengan meningkatnya kinerja profitabilitas \r\n(ROE) bahkan mengalami fluktuatif. Oleh karena itu, tujuan dilakukannya penelitian ini \r\nadalah untuk menguji pengaruh pengungkapan sustainability report dimensi ekonomi, \r\nlingkungan, dan sosial terhadap kinerja profitabilitas (ROE) perusahaan sub sektor metals and \r\nminerals yang terdaftar di Bursa Efek Indonesia periode 2020-2024.\r\nDalam penelitian ini, jenis penelitian yang digunakan adalah verifikatif dengan metode \r\nexplanatory survey. Teknik pengumpulan data yang dilakukan menggunakan metode \r\ndokumentasi. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Metals and \r\nMinerals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Dengan teknik penarikan \r\nsampel yang digunakan adalah purposive sampling, sehingga diperoleh jumlah sampel yaitu 6 \r\nperusahaan dengan total 30 observasi selama lima tahun. Teknik analisis data yang digunakan \r\nmeliputi analisis statistik deskriptif, pemilihan model, uji asumsi klasik, analisis regresi data \r\npanel dan uji hipotesis menggunakan uji t, uji F, dan koefisien determinasi (R2\r\n).\r\nHasil penelitian menunjukkan bahwa secara parsial pengungkapan sustainability report\r\ndimensi ekonomi tidak berpengaruh terhadap kinerja profitabilitas (ROE). Pengungkapan \r\nsustainability report dimensi lingkungan tidak berpengaruh terhadap kinerja profitabilitas \r\n(ROE), sedangkan pengungkapan sustainability report dimensi sosial berpengaruh positif\r\nterhadap kinerja profitabilitas (ROE). Secara simultan menunjukan bahwa pengungkapan \r\nsustainability report dimensi ekonomi, lingkungan dan sosial berpengaruh positif signifikan \r\nterhadap kinerja profitabilitas (ROE) perusahaan Sub Sektor Metals and Minerals yang \r\nTerdaftar di Bursa Efek Indonesia Periode 2020-2024.\r\nKata kunci: sustainability report (SR), dimensi ekonomi (EcDI), dimensi lingkungan (EnDI)\r\ndan dimensi sosial (SoDI), kinerja profitabilitas Return on Equity (ROE).",
      "eprint_status": "archive",
      "uri": "http:\/\/eprints.unpak.ac.id\/id\/eprint\/11043",
      "institution": "Universitas Pakuan",
      "subjects": [
        37,
        "b"
      ],
      "divisions": [
        "sch_med"
      ],
      "eprintid": 11043,
      "type": "thesis",
      "documents": [
          {
            "eprintid": 11043,
            "placement": 1,
            "files": [
                {
                  "hash": "fd6d6a14c44b511bd25b5244a735fdeb",
                  "fileid": 110007,
                  "datasetid": "document",
                  "objectid": 19769,
                  "mime_type": "application\/pdf",
                  "filename": "2026_022122064_Rohimah_Bab 3 - Ima Rmh.pdf",
                  "uri": "http:\/\/eprints.unpak.ac.id\/id\/file\/110007",
                  "mtime": "2026-07-20 02:13:37",
                  "filesize": 379305,
                  "hash_type": "MD5"
                }
            ],
            "format": "text",
            "main": "2026_022122064_Rohimah_Bab 3 - Ima Rmh.pdf",
            "security": "public",
            "language": "en",
            "pos": 1,
            "rev_number": 1,
            "docid": 19769,
            "mime_type": "application\/pdf",
            "uri": "http:\/\/eprints.unpak.ac.id\/id\/document\/19769"
          },
          {
            "eprintid": 11043,
            "placement": 2,
            "files": [
                {
                  "hash": "ca8d42b49326b1bffa21db00b00116a4",
                  "fileid": 110009,
                  "datasetid": "document",
                  "objectid": 19770,
                  "mime_type": "application\/pdf",
                  "filename": "2026_Rohimah_022122064_Abstrak - Ima Rmh.pdf",
                  "uri": "http:\/\/eprints.unpak.ac.id\/id\/file\/110009",
                  "mtime": "2026-07-20 02:13:41",
                  "filesize": 105987,
                  "hash_type": "MD5"
                }
            ],
            "format": "text",
            "main": "2026_Rohimah_022122064_Abstrak - Ima Rmh.pdf",
            "security": "public",
            "language": "en",
            "pos": 2,
            "rev_number": 1,
            "docid": 19770,
            "mime_type": "application\/pdf",
            "uri": "http:\/\/eprints.unpak.ac.id\/id\/document\/19770"
          },
          {
            "eprintid": 11043,
            "placement": 3,
            "files": [
                {
                  "hash": "91b565da549f47ef954c365ac5c4bb30",
                  "fileid": 110011,
                  "datasetid": "document",
                  "objectid": 19771,
                  "mime_type": "application\/pdf",
                  "filename": "2026_Rohimah_022122064_Bab 1 - Ima Rmh.pdf",
                  "uri": "http:\/\/eprints.unpak.ac.id\/id\/file\/110011",
                  "mtime": "2026-07-20 02:13:45",
                  "filesize": 329598,
                  "hash_type": "MD5"
                }
            ],
            "format": "text",
            "main": "2026_Rohimah_022122064_Bab 1 - Ima Rmh.pdf",
            "security": "public",
            "language": "en",
            "pos": 3,
            "rev_number": 1,
            "docid": 19771,
            "mime_type": "application\/pdf",
            "uri": "http:\/\/eprints.unpak.ac.id\/id\/document\/19771"
          },
          {
            "eprintid": 11043,
            "placement": 4,
            "files": [
                {
                  "hash": "dd9c8ff757cba9f5093918c76c747cca",
                  "fileid": 110013,
                  "datasetid": "document",
                  "objectid": 19772,
                  "mime_type": "application\/pdf",
                  "filename": "2026_Rohimah_022122064_Bab 2 - Ima Rmh.pdf",
                  "uri": "http:\/\/eprints.unpak.ac.id\/id\/file\/110013",
                  "mtime": "2026-07-20 02:13:48",
                  "filesize": 462704,
                  "hash_type": "MD5"
                }
            ],
            "format": "text",
            "main": "2026_Rohimah_022122064_Bab 2 - Ima Rmh.pdf",
            "security": "public",
            "language": "en",
            "pos": 4,
            "rev_number": 1,
            "docid": 19772,
            "mime_type": "application\/pdf",
            "uri": "http:\/\/eprints.unpak.ac.id\/id\/document\/19772"
          },
          {
            "eprintid": 11043,
            "placement": 5,
            "files": [
                {
                  "hash": "a059e0a5747b857a80a533a0402994ec",
                  "fileid": 110015,
                  "datasetid": "document",
                  "objectid": 19773,
                  "mime_type": "application\/pdf",
                  "filename": "2026_Rohimah_022122064_Daftar Pustaka  - Ima Rmh.pdf",
                  "uri": "http:\/\/eprints.unpak.ac.id\/id\/file\/110015",
                  "mtime": "2026-07-20 02:13:51",
                  "filesize": 162517,
                  "hash_type": "MD5"
                }
            ],
            "format": "text",
            "main": "2026_Rohimah_022122064_Daftar Pustaka  - Ima Rmh.pdf",
            "security": "public",
            "language": "en",
            "pos": 5,
            "rev_number": 1,
            "docid": 19773,
            "mime_type": "application\/pdf",
            "uri": "http:\/\/eprints.unpak.ac.id\/id\/document\/19773"
          }
      ],
      "dir": "disk0\/00\/01\/10\/43",
      "thesis_type": "Skripsi",
      "rev_number": 12,
      "date": "2026-04-24",
      "status_changed": "2026-07-29 01:42:45",
      "full_text_status": "public",
      "contributors": [
        {
          "name": {
            "honourific": null,
            "lineage": null,
            "family": "Rohimah",
            "given": "Rohimah"
          },
          "type": "http:\/\/www.loc.gov\/loc.terms\/relators\/THS",
          "NIDN": 22122064
        },
        {
          "name": {
            "honourific": null,
            "lineage": null,
            "family": "Maimunah",
            "given": "Siti"
          },
          "type": "http:\/\/www.loc.gov\/loc.terms\/relators\/THS",
          "NIDN": 425097401
        },
        {
          "name": {
            "honourific": null,
            "lineage": null,
            "family": "Rusmanah",
            "given": "Enok"
          },
          "type": "http:\/\/www.loc.gov\/loc.terms\/relators\/THS",
          "NIDN": 427097803
        }
      ],
      "title": "Pengaruh Pengungkapan Sustainability Report terhadap Kinerja \r\nProfitabilitas Perusahaan Sub Sektor Metals and Minerals yang Terdaftar di Bursa Efek \r\nIndonesia Periode 2020-2024.",
      "ispublished": "pub"
    }