EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal)

Sustainability Report and Financial Performance

Purwasih, Desy (Unknown)
Handayani, Asih (Unknown)



Article Info

Publish Date
19 Sep 2022

Abstract

environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.

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Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...