Prosiding Amal Insani Foundation
Vol. 2 (2023): PROSIDING NASIONAL

Pengaruh Sustainability Report Terhadap Kinerja Perusahaan Non Keuangan

Sunatun Sunatun (Universitas Al-Khairiyah)
Annisa Hafifah Latifah (Universitas Al-Khairiyah)
Rizka Kurniawati (Universitas Al-Khairiyah)
Erlina Sari Pohan (Universitas Al-Khairiyah)



Article Info

Publish Date
06 Jul 2023

Abstract

The purpose of this study is to determine the effect of the disclosure of the sustainability report on the economic dimension of the company’s performance as proxied by Return On Asset (ROA), to determine the effect of the disclosure of the environmental dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the social dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the sustainability report to the dimensions of the economy, the environment, and the social simultaneously on the company’s performance(ROA) in non-financial companies listed on the Indonesian Stock Exchange in 2015-2019. The method used in this research is a quantitative method, while the type of data is secondary data. The population in this study were non-financial companies listed on the Indonesian Stock Exchange in 2015-2019, the sample used is 11 companies out of 575 companies. Data was processed using SPSS v.23. The result of the study show that partially the disclosure of the sustainability report of the economic dimension has a significant postive effect on the company’s performance, partially the disclosure of the environmental dimension of the sustainability report has no significant effect on the company’s performance, partially the disclosure of the sustainability report of the social dimension has a significant negative effect on the company’s performance. Simultaneously, the disclosure of the sustainability report of the economic, environmental, and social dimensions has a significant positive effect on the company’s performance.

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Journal Info

Abbrev

semnas

Publisher

Subject

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

Description

Prosiding Amal Insani ini merupakan luaran artikel yang telah memenuhi syarat dan ketentuan dalam kegiatan Call for Paper yang diselenggarakan oleh Amal Insani Foundation dalam kegiatan Seminar ...