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All Journal E-JURNAL AKUNTANSI
Ni Putu Ayu Utariyani
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan Ni Putu Ayu Utariyani; I Gede Ary Wirajaya
E-Jurnal Akuntansi Vol 33 No 1 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i01.p02

Abstract

This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance. Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
Co-Authors I Gde Ary Wirajaya