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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Indonesian Green Technology Journal Jurnal Pembangunan dan Alam Lestari PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia EBSJ Assets: Jurnal Akuntansi dan Pendidikan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Public Administration Studies Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Borobudur Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Asian Journal of Management, Entrepreneurship and Social Science Jurnal Akuntansi Kontemporer
Eko Ganis Sukoharsono
Faculty Of Economics And Business Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Impact of Sustainability Reporting on Financial Performance: A Study Case of Indonesian Industry Company Ramadhani, Fadhila Puput; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.495

Abstract

The purpose of this research is to analyze the impact of sustainability report disclosure on the financial performance of Indonesian industrial companies. This research presented here utilizes a sample of 91 GRI-Standard sustainability reports from 20 industrial companies registered with the NSCR (National Center for Sustainability Reporting) in the years 2019 to 2022. The data used in this study is secondary data, and the sample is drawn from a list of companies that frequently provide sustainability reports with the help of multiple regression analysis to the test hypothesis. The findings of this study show that only aggregate disclosure of sustainability reports, disclosure of the economic dimension, and disclosure of the social dimension impacted the financial performance of industrial companies this indicates that if the company incurs costs related to these aspects, it will improve its image among stakeholders and potential investors. Disclosure of the environmental dimension has no impact on the financial performance of industrial companies because the items produced by the company affect the company itself and are not felt immediately by all stakeholders, the existence or absence of items specified in the disclosure of environmental performance does not affect the rise and fall of financial performance.
Analyses Of Sustainability Performance And Financial Performance (A Comparative Study Pt Astra Agro Lestari Tbk And Pt Dharma Satya Nusantara Tbk In The 2021-2023 Period) Eleonora, Luisa; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.515

Abstract

This study aims to analyze and compare the sustainability performance and financial performance of PT Astra Agro Lestari Tbk. and PT Dharma Satya Nusantara Tbk through qualitative descriptive analysis and content analysis. The data was harvested via document studies on the sustainability reports and annual reports of both companies in the 2021-2023 period. This study finds that PT Astra Agro Lestari Tbk. and PT Dharma Satya Nusantara Tbk. Limitedly applied and disclosed GRI standards in 2021 and partially applied the standards in 2022 and 2023. Further, both companies had suboptimal financial performance during the research period, as seen from the declining trends of their liquidity and activity ratios. Their market ratios also tended to be overvalued, and their profitability ratios indicated earnings margin decline. However, both companies recorded satisfactory solvency ratios as they had succeeded in reducing their liabilities.
A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK Satya Awang Kurniawan; Eko Ganis Sukoharsono
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7658

Abstract

Research Purposes. This study analyzes Bank BRI’s ESG disclosure in terms of compliance with sustainability report presentation and ESG disclosure quality in its sustainability report for the period 2021 – 2023, based on SEOJK 16/2021. Research Methods This study employs a qualitative approach and content analysis. Research Results and Findings. The results show that Bank BRI has presented its sustainability report for the period 2021 – 2023 in accordance with SEOJK 16/2021, with consecutive scores of 80.13, 88.00, and 87.25 on a scale of 100. The ESG disclosure analysis identifies several areas that require special attention. The implications of this research are expected to be the basis for further research to measure and analyze corporate sustainability reports in Indonesia.
Co-Authors *, Supomo A. Razak Abdul Ghofar Abdullah Naheb, Omran Abdulrahim, Mohamed Omar Abdulrahim, Mohamed Omar Abdulrival Hartoyo Adrid Ascarya Mugandhi Ajeng Kawitaning Negari Aji Dedi Mulawarman Aji Dedi Mulawarman Aji Kusuma M. Nur Alan Smith Purba Ali Djamhuri Alsawayeh, Ali Mohamed Amma Fazizah anggraeni, Artanti dwi Any Setyarini, Any Arief Rachmansyah Arik Prasetya, Arik Armanu Thoyib Armanu Thoyib Arum Prastiwi Ary Yunita Anggraeni Assagaf, Nawira Amalia Ati Retna Sari Ati Retna Sari Aulia Fuad Rahman Avriyani Siregar, Cut Vifde Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara Brigitta Febriani Cut Vifde Avriyani Siregar Darwis Said, Darwis Dewanggi, Astrid Dewi Liesnoor Setyowati Dewi, Kadek Goldina Putri Dien Ajeng Fauziah Diny Fariha Zakhir Disty Amelinda Wahyudi Djamhur Hamid Driana Leniwati Effendi, Soelchan Eldon Darmatatya Andrianus Eleonora, Luisa Endah Setyowati Endang Mardiaty Erwin Saraswati Fara Laynds Lamborghini Fatma Hartining Tyas Febriani, Brigitta Febriyanti, Kartika Fia Rahma Fibriyani Nur Khairin Fransiskus Randa Fu'adah, Silvissifa'il Galih Rachmandy, SE Gloria Patricia Rantetoding Gustin Tanggulungan Habib Muhammad Shahib Handojo, Shahab Rahmadianto Hari, Bambang Hariadi, Bambang - Haryati, Tati Hendrastuti, Ranindya Hosam Alden Riyadh A.Alazeez I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Omika Dewi I Gusti Ayu Nyoman Budiasih Imam Subekti Indrayani Iwan Triyuwono Iza Azmi Alfinovita Januarso, Widodo Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi Khusniyah Tri Ambarukmi Kliwon Hidayat Kusdi Rahardjo Lilik Purwanti lrfan lslamy Luchman Hakim M. Achsin M. Achsin M. Ali Fikri M. Satriyo Wicaksono Made Sudarma Magdalena Magdalena Maharani Wuryantoro MARIA BINTANG Maron, Wempi Meita Clara Wijaya Rosa Mintarti Rahayu Moch Sasmito Djati Moh. Khusaini Mohamad Khoiru Rusydi Mohamad Salah R. Ashour, Mohamad Salah R. Muhammad Gilang Ilma Muhammad Rizky Febrianto Mundita Assandy, Agil Musadieq, Muhammad Al Nawira Amalia Assagaf Ni Made Dhian Rani Yulianti NINDYA PRISANTI KARTIKARINI NINDYA PRISANTI KARTIKARINI, NINDYA PRISANTI Nining Ika Wahyuni Norhalida Novrida Qudsi Lutfillah Nur Nafiastuti Ristianti Nurkholis Hamidi Oktavia R. Lestari Oktavian Pasoloran, Oktavian Prasetio, Januar Eko Prastiwi , Arum Priyanto ,SE Purnomo Purnomo Purnomosidi, Dwi Cicilia Lingwits Purwanti , Lilik Purweni Widhianingrum, Purweni Purweni Widhianningrum Puspita Arimbawani Iswanu Puspitasari, Soraya Anggun Ramadhan, Taufiq Ramadhani, Fadhila Puput Ranindya Hendrastuti Rantetoding, Gloria Patricia Rimi Gusliana Mais Rita Mutiarni Rita Yuliana Rizky Firmansyah Roekhudin, Roekhudin Rosidi Sahri Muhammad Saraswati , Erwin Saraswati , Wiwik Saraswati, Erwin - Satrio, Ragil Satya Awang Kurniawan Setyaningsih, Rayi Shwairef, Abdalla Meftah Siti Ragil Handayani Sity Utami Makalalag Sonia Machfiro Sri Andarini Suryan Widati Suryan Widati SUTRISNO Sutrisno Syah, Sultan - Syaiful Iqbal Trianda, Syahrial Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Utama, Yopi Yudha Vergiawan Septianto Dwi Saputra Wen-Hsi Lydia Hsu Wickramasinghe, Danture Wijayanti, Rosari Luhlike Wiwik Saraswati, Wiwik Wulan Andari, Retno Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yenni Mangoting Yohanis Rura Yudis tira Yuli Puji Astuti Yusuf Akbar, Muhammad Rifky Zainurrafiqi Zainurrafiqi Zaki Bariduwan Zaki Baridwan