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All Journal Media Ilmiah Akuntansi
Yannifar, Afid Firdaus
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan Yannifar, Afid Firdaus; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.60

Abstract

The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.
Co-Authors Wiwi Idawati