Diponegoro Journal of Accounting
Volume 6, Nomor 3, Tahun 2017

PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP KINERJA PERBANKAN

Juwita Puspitandari (Depertemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Aditya Septiani (Depertemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
20 Nov 2017

Abstract

This research aims to analyze the effect between sustainability report disclosure and performance aspects in sustainability report that is economic, environmental, and social performance on banking performance. The sample used in this research is 13 banking companies that publish a sustainability report from 2013 until 2015.  Determination of research sample using purposive sampling method. The data used in this study is secondary data that obtained from the annual report and sustainability report on the banking company. The results of this research show that: sustainability report disclosure has a significant positive effect on banking performance; The economic, environmental, and social performance aspects disclosure in sustainability reports has a significant positive effect on performance.

Copyrights © 2017






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...