PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 2020-2023

Auly Mirsa Jamilah, NIM.: 21108030138 (2025) PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 2020-2023. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of the Sustainability Report on company performance with firm size as a moderating variable in companies listed on the Jakarta Islamic Index (JII) from 2020 to 2023. This research employs a quantitative method using secondary data obtained from annual reports and sustainability reports. Data analysis was conducted using panel data regression with the panel data regression approach and Moderated Regression Analysis to test the moderating role of firm size. The research results show that the governance dimension and the environmental dimension have a significant influence on company performance, while firm size is able to moderate the social and environmental dimensions in relation to company performance.

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