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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Karlinadewi, Novi Rahayu
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Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI PANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Karlinadewi, Novi Rahayu; Ambarwati, Ambarwati; Suroso, Bambang; Murni, Sri; Olpah, Hermiliani
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.189

Abstract

This study aims to determine the effect of sustainability report disclosure on financial performance carried out by food industry companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this research is food industry companies that are listed on the IDX in 2020-2022. The sample was determined based on the purposive sampling method, as many as 90 companies. The results of the study show that the sustainability report has a positive and significant effect on financial performance. The better the sustainability report, the less negative economic, environmental, social and governance impacts. If sustainability is good, it can increase reputation and brand loyalty.
Co-Authors Ambarwati Bambang Suroso Olpah, Hermiliani Sri Murni