Penerapan Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan

Dewi Zakia (Program Studi Akuntansi Bisnis Digital, Jurusan Ekonomi dan Bisnis,Politeknik Negeri Lampung, Bandar Lampung)
Endah Yuni Puspitasari (Program Studi Akuntansi Bisnis Digital, Jurusan Ekonomi dan Bisnis,Politeknik Negeri Lampung, Bandar Lampung)
Lihan Rini Puspo Wijaya (Program Studi Akuntansi Bisnis Digital, Jurusan Ekonomi dan Bisnis,Politeknik Negeri Lampung, Bandar Lampung)
Sahilly Dzulhasni (Program Studi Akuntansi Bisnis Digital, Jurusan Ekonomi dan Bisnis,Politeknik Negeri Lampung, Bandar Lampung)

Jurnal Ilmiah ESAI
Vol 17 No 2 (2023)

This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.