1301 Jurnal Ekonomi Trisakti https://www.trijurnal.trisakti.ac.id/index.php/jet Vol. 2 No. 2 Oktober 2022 : hal : 1301-1314 http://dx.doi.org/10.25105/jet.v2i2. 14729 e-ISSN 2339-0840 PENGARUH SUSTAINABILITY AWARENESS TERHADAP NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Wuryandari Afriani 1* Idrianita Anis 2 1,2 Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Trisakti *Penulis korespondensi: idrianita@trisakti.ac.id Abstrak : Penelitian ini bertujuan untuk mengetahui Pengaruh Sustainability Awareness terhadap Nilai Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Sejak masa pandemi Covid-19, harga saham perusahaan mengalami penurunan yang berdampak pada turunnya nilai perusahaan. Penelitian ini menggunakan variabel independen sustainability awareness dan variabel dependen nilai perusahaan. Data dalam penelitian ini adalah data sekunder yaitu laporan tahunan dan laporan keberlanjutan pada 55 perusahaan industri dasar dan kimia periode 2016-2020 yang diperoleh dari website Bursa Efek Indonesia. Sustainability Awareness dalam penelitian ini diukur dengan CSM Model the triple I framework dan nilai perusahaan diukur dengan Tobin’s Q. Analisis dilakukan dengan mengembangkan tiga model regresi yakni pertama menguji pengaruh overall Sustainability awareness, kedua menguji pengaruh Sustainability Intention, Sustainability Integration, Sustainability Implementation dan ketiga menguji pengaruh Sustainability Motivation (MOTV), Stakeholders Engagement (STAKE), Employee Engagement- Unit Organization Alignment (ALIGN), Sustainability Business Case Driver (SBCASE), Stakeholders and Risk Management Process (SRMGT), dan Accountability & Communication) (ACCOM). Hasil penelitian ini menunjukkan bahwa overall Sustainability awareness berpengaruh positif terhadap nilai perusahaan, Sustainability intention berpengaruh positif terhadap nilai perusahaan, Sustainability integration tidak berpengaruh terhadap nilai perusahaan, dan Sustainability implementation berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Sustainability Awareness Abstract : This study aims to determine the effect of sustainability awareness on the value of basic and chemical industrial companies listed on the Indonesia Stock Exchange. Since the Covid-19 pandemic, the company's stock price has decreased which has an impact on the decline in the value of the company. This study uses the independent variable sustainability awareness and the dependent variable firm value. The data in this study are secondary data, namely annual reports and sustainability reports on 55 basic and chemical industrial companies for the 2016-2020 period which were obtained from the Indonesia Stock Exchange website. Sustainability Awareness in this study was measured by the CSM Model the triple I framework and firm value was measured by Tobin's Q. The analysis was carried out by developing three regression models, namely first testing the effect of overall Sustainability awareness, second testing the effect of Sustainability Intention, Sustainability Integration, Sustainability Implementation and third testing the influence of Sustainability Motivation (MOTV), Stakeholders Engagement (STAKE), Employee Engagement-Unit Organization Alignment (ALIGN), Sustainability Business Case Driver (SBCASE), Stakeholders and Risk Management Process (SRMGT), and Accountability & Communication (ACCOM). The results of this study indicate that overall sustainability awareness has a positive effect on firm value, sustainability intention has a positive effect on firm value, sustainability integration has no effect on firm value, and sustainability implementation has a positive effect on firm value. Keywords: Company Value, Sustainability Awareness Artikel dikirim : 02-09-2022 Artikel Revisi : 22-09-2022 Artikel diterima : 22-09-202