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All Journal Diponegoro Journal of Accounting
Bima Putranto Sejati
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN Bima Putranto Sejati; Andri Prastiwi
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Environmental damage becomes seriously problem in this decade and the most damagerrefers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data  population taken from  companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 – 2013. The result of this research  shows  that  Sustainability  Report  Disclosure  does  not  have  any  significant relation  on  firm  performance  and  firm  value.  Then,  the  disclosure  of  Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value
Co-Authors Andri Prastiwi