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Journal : Governors

Disclosure of Sustainability Reporting on Company Financial Performance Zulfikar, M.; Wahyudi, Ilham; Wijaya Z, Rico
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2434

Abstract

Disclosure of sustainability reporting is very important for companies, especially to find out the company's corporate social responsibility (CSR). The purpose of this study is to determine the effect of disclosure of economic, environmental and social indicators on the financial performance of companies1 in the oil, gas & coal sub-sector which are listed on the IDX for the period1 2018-2021. The sampling technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that the economic dimension variable has no effect on the company performance. The more fulfillment of the economic performance disclosure index will also not affect the company's financial performance. the environmental dimension has a positive and significant effect on company performance. This indicates that the better the environmental dimension will have a good effect on company performance. This is caused by the disclosure of sustainability reports conveying positive information about matters carried out by entities related to environmental issues. The social dimension has no influence on company performance, because the financial performance of entities/companies whose measurement uses Return On Assets pays more attention to the profit earned by the entity/company rather than the disclosure of social performance itself.
Co-Authors - Afrizal Adila, Sheila Hardhifa Adriyana, Mainur Afrizal Agerta, Maya Tiara Agus Solikhin, Agus Agustin Rani Nurfadila Andriadi, Deki Apriani, Tari Arif Saefudin Arry Rodjani Attoillah, Muhammad Farhan Budiman Budiman Budiman Cahyo, Agung Dwi Candra Tri Utami Dadang Iskandar Mulyana` Dailami - Dani, M. Fadly Delvito Vano Sembiring, Venasius Denny Walady Utama Dupa, Anissa Wulan Enggar Diah Puspa Arum Faradina Zevaya Fendri, Fendri Firdaus, Ahmad Amri Fitrian, Rahma Fitriyasni, Fitriyasni Fredy Olimsar Gowon, Muhammad Habib Satria HARIYANTO, MASHUDI Harjo, Satria Budi Hasibuan, Yetti Meuthia Hassanee, Narong Hawalid, Heniyati Hawayanti, Erni Heki, Kosuke Henni Noviasari Heriyani Herwin Herwin, Herwin Hizazi, Ahmad Husniawan, Adamsyah Ichfan, Hoirul Irfan Wahyudi Isabella Isabella Jayanti, Eka Fajri Jose RL Batubara Junaidi Junaidi Kadariah, Siti Kanadi Sumadipradja Krisnantara, Guruh Loryena Ayu Karondia, Loryena Ayu Mardia, Konita Misni Erwati, Misni Mohammad Mulyadi Mohammad Zaenal Abidin, Mohammad Zaenal Muafiry, Ihsan Naufal Muhammad Nur Kholis Muhammad Nur Kholis Muhammad Syaifuddin Muhammad Yani, Muhammad Mulya, Melati Mulyana Mulyana Mulyana NA, Athoullah Nadziroh Nafisah, Wardatun Nazariah, Nazariah Netrawati, Netrawati Netty Herawaty Nur Maziyah Ulya, Nur Maziyah Nursyaifullah, Iqbal Oktavia, Rice Osman, Rani Nur Az-zahra Pernando, Erik Petricia, Echa Pratama, Alfiq Resya Pratama, Tito Pratiwi, Mita Amelia Purwonegoro, Lesgawati Putra, Andi Juhanesa Putri Lestari, Putri Putri, Novica Putri, Shelsa Moertiriany Rahmad Salahuddin Tri Putra Rahmat, Syahril Rico Wijaya Z Rindiani, Rindiani Riski Hernando Rizki, Muhammad Fiqih Julian Roza , Ellya Rustam Rustam Saiful Bakhri Salfen Hasri, Salfen Salman Jumaili Salwa, Amirah Sapitri, Yulia Sari, Hanifa Sekar Purbarini Kawuryan Septari, Al-Iqrom Serviana, Serviana Sianturi, Dame Siburian, Moria Norberta Sindo, Pabio Sindo, Pablo Sipatuhar, Elisabhet Siska, Erisa Putri Dwi Siswahyudianto Siti Hasanah Siti Ilfiah Sohiron, Sohiron sukarda, sukarda Sukatin, Sukatin Supartinah Sutyowati, Sutyowati Syafaruddin Syafaruddin Tamaulina Br Sembiring Tuti Andriani Utari, Annisa Wahyu Syarvina Widia Edorita Wiralestari Wiralestari, Wiralestari Wuri Wuryandani Yudi Yudi Yusuf, Syahril Zaenol Hasan Zaharuddin Zaharuddin Zai, Neliana Zuhairoh, Zulva Zuhrinal M. Nawawi Zulfikar, M. Zulgani Zulgani Zulma, Gandy Wahyu Maulana