Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Angelita Aristawati
Universitas Brawijaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pengungkapan Keberlanjutan Berdasarkan IFRS S1 dan S2 terhadap Kinerja Keuangan Angelita Aristawati; Rizka Fitriasari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8498

Abstract

This study examines how sustainability disclosure based on IFRS S1 and S2 affects the financial performance of LQ45 index firms listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. This study used ROE and ROA to measure financial success. Secondary data from sustainability reports, annual reports, and corporate financial data was analyzed using SPSS multiple linear regression. Strategy positively affects the ROA model, whereas governance negatively affects it. Risk management, KPIs, and objectives have little effect. In the ROE model, risk management, KPIs, and objectives have little impact, while strategy has a strong positive impact and governance has a big negative impact. Strategy disclosure was consistently connected to higher financial performance throughout the observation period, but governance transparency was linked to worse performance.
Co-Authors Rizka Fitriasari