Pengaruh Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2018-2021
Abstract views: 949
,
PDF (Bahasa Indonesia) downloads: 888
Abstract
The aim of this study is to find out how the influence of disclosure of social, environmental and economic performance on financial performance is measured using the ROA profitability ratio. The research method uses descriptive quantitative. The data used is secondary data by taking figures obtained through the Indonesia Stock Exchange Website and the official Website of each company. Quantitative descriptive is used in analyzing the data. The results of the study show that disclosure of economic performance has no significant positive effect on the company’s finansial performance, as well as social performance which has no significant positive effect, while enviromental performance has a significant positive effect.
Downloads
References
Adila, W., & Syofyan, E. (2016). Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014. Wahana Riset Akuntansi. https://doi.org/10.24036/wra.v4i2.7221
Dewi, D. M. (2013). Csr Effect On Market And Financial Performance. In Dian Masita Dewi El-Dinar (Vol. 1, Issue 2). https://doi.org/10.18860/ed.v1i02.2525
Harmoni, A. (2013). Stakeholder-Based Analysis of Sustainability Report: A Case Study on Mining Companies in Indonesia. In 204 INTERNATIONAL CONFERENCE ON EURASIAN ECONOMIES. http://dx.doi.org/10.36880/C04.00704
Lestari, N., & Irma, S. (2021). Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Journal Of Applied Managerial Accounting, 5(2), 34-44. https://doi.org/10.30871/jama.v5i2.3510
Japlim, R. Y., Nirmala, A., & Meilasari, F. (n.d.). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Tambang Indonesia. http://dx.doi.org/10.26418/jelast.v8i2.48364
Nofianto, E., & Agustina. Analisis Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Accounting Analysis Journal, 3(3). https://doi.org/10.15294/aaj.v3i3.4205
Pratiwi, A., Zakiyyatul Laila, K., & Anondo, D. (2022). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Terapan Dan Bisnis, 2(1), 60–71. https://doi.org/10.25047/asersi.v2i1.3313
Wijayanti, R. (n.d.). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan. http://hdl.handle.net/11617/7350
Copyright (c) 2023 Tirsa Anisa Wartabone, Nilawaty Yusuf, Nurharyati Panigoro
This work is licensed under a Creative Commons Attribution 4.0 International License.
