ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT DAN KINERJA PERUSAHAAN: STUDI KASUS TERHADAP PT KALBE FARMA TBK DAN PT PHAPROS TBK

Sabella, Ori (2022) ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT DAN KINERJA PERUSAHAAN: STUDI KASUS TERHADAP PT KALBE FARMA TBK DAN PT PHAPROS TBK. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Tren penelitian tentang pengungkapan laporan keberlanjutan dan kinerja keuangan perusahaan mulai meningkat beberapa tahun ini, seiring dengan semakin banyaknya perusahaan di Indonesia yang mempublikasikan laporan keberlanjutan. Penelitian ini bertujuan untuk menganalisis kesesuaian pengungkapan sustainability report dengan standar GRI beserta kinerja keuangan dengan rasio ideal pada PT Kalbe Farma Tbk dan PT Phapros Tbk. Analisis laporan keberlanjutan dilakukan pada berbagai dimensi, seperti dimensi ekonomi, dimensi lingkungan, dan dimensi sosial. Analisis kinerja perusahaan menggunakan rasio keuangan, seperti rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Kedua perusahaan tersebut dianalisis untuk melihat perbedaan pengungkapan dan kinerja pada masa pandemi Covid-19, yaitu dalam kurun tahun 2019 – 2022. Hasil penelitian bahwa PT Kalbe Farma Tbk masih unggul dalam pengungkapan sustainability report dan kinerja keuangannya dibandingkan dengan PT Phapros Tbk. Kata kunci: Laporan keberlanjutan, kinerja perusahaan, rasio keuangan. Abstract Research trends regarding disclosure of sustainability report and financial performance of companies is starting to increase in recent years, as more companies in Indonesia publish sustainability report. The purpose of this study is to analyze the compatibility of the sustainability report disclosure with GRI standards as well as a financial performance with ideal ratios at PT Kalbe Farma Tbk and PT Phapros Tbk. The analysis of sustainability reports is carried out on various dimensions, such as economic dimension, environmental dimension, and social dimension. Analysis of company performance using financial ratios, such as liquidity ratios, solvency ratios, and profitability ratios. The two companies were analyzed to see differences in disclosure and performance during the Covid-19 pandemic, namely in the period 2019 – 2022. The results showed that PT Kalbe Farma Tbk was still superior in the disclosure of sustainability reports and financial performance compared to PT Phapros Tbk. Keywords: sustainability report, financial performance, financial ratio

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