Anabella Anabella
Universitas Katolik Indonesia Atma Jaya

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN Anabella Anabella; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3327

Abstract

The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN Anabella Anabella; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3327

Abstract

The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.