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All Journal Jurnal Magister Akuntansi Trisakti
Lely Mulyawati
Dinas Kehutanan Provinsi DKI Jakarta
Economics, Econometrics & Finance

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PENGARUH SUSTAINABILITY ACCOUNTING TERHADAP KINERJA PERUSAHAAN (PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Lely Mulyawati; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.37 KB) | DOI: 10.25105/jmat.v4i2.5064

Abstract

The purpose is to know the influence of sustainability accounting to firm performance in companies which listed in Indonesia Stock Exchange, in 2011-2015. Sustainability accounting use Guidelines Global Reporting Initiative G4. Firm performance use Return on Sales (ROS), and Return on Equity (ROE). This research uses regression method with Program IBM SPSS 23. The finding are sustainability accounting (economic, environment, and social aspects disclosure) didn’t have a significant positive influence to ROS. Economic, and environment aspects disclosure didn’t have a significant positive influence, but social aspects disclosure have a significant positive influence to Return on Equity.
Co-Authors Yvonne Augustine