Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Akuntansi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Wijaya, Aida
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Wahana Akuntansi

 1 
Analisis Perbandingan atas ROA Sebelum dan Setelah Penerbitan Laporan Keberlanjutan Wijaya, Aida; Novianto, Robertus Ary
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.024

Abstract

Sustainability Development Goals had become a mandatory activity for public company in Indonesia. It is according to the regulation from the Financial Service Audthority – FSA No.51/OJK.03/2017. The regulation requires that public companies follow the items to be done and then report it in the Sustainability Report. Along with the integration of the sustainability activity into the operational activity of companies, it is assumed that there would be a change toward better company performance. Using the paired sample t-test, this research analyzed the difference of company’s performance before and after the issuance of its Sustainability Report. Using Return On Assets as the proxy of the perfomance, the research found that there was no significant difference of it before and after the issuance of Sustainability Report
Co-Authors Apriwandi . ARIEF RAHMANA, ARIEF Arwaty, Dini Bachtiar Bachtiar Christina, Veronica Christine, Debbie Dyah Purnamasari Eriana Kartadjumena Erly Sherlita Fathonah, Andina Nur Gumilar, Ivan Khalid, Nadeem Mohd Saudi, Mohd Haizam Novianto, Robertus Ary R. Ait Novatiani Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Zaman, Dr. Fazluz